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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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: Investigation of lymphocyte populations in the porcine small intestine
Kárová, Kristýna ; Šinkora, Marek (advisor) ; Javorková, Eliška (referee)
8 ABSTRACT Historically pig is allocated to a group of animals which use certain parts of their small intestine to acquire a fully developed primary B cell reperoire. Development of such primary repertoire is independent on the antigen presence and resembles the primary lymphopoietic activity of avian bursa of Fabricius. However, some findings concernig the pig's alignment in the above mentioned group suggest otherwise. This graduation thesis is focused on the investigtion of lymphocyte populations and subpopulations in the small intestine of germ-free and conventional piglets. The aim is to determine whether the percentage amounts of lymphocyte populations is dependent on the intestinal colonization. Using Flow Cytometry the significant differences between individual samples were assesed allowing us to conclude which parts of the small intestine could possibly be used for the development of B cell repertoire. Moreover, the status of isotype switching of B lymphocytes isolated from different intestinal parts was determined by the means of PCR analysis. Our data suggest that the small intestine colonization has a crucial role in development of all the main lymphocyte populations as well as some of their subpopulations. The greatest influence of colonization was observed concerning B lymphocytes and their...
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Czech administrative justice from the viewpoint of comparison with French and German system
Kukačová, Sára ; Matula, Miloš (advisor) ; Louda, Tomáš (referee)
Diploma thesis is devoted to the theme of Czech administrative justice, its current form and comparison with chosen models of European administrative justice, that is with French and German model. Goal of the thesis is on the basis of description and analysis of these models of administrative justice to get the comparison and evaluation of the differences and positive and negative elements of chosen models in relation to Czech system of administrative justice. The first part focuses on rather theoretical side and the introduction to this problem. Fundamental terms and characteristics are described and the concept of administrative justice is put to a broader scope. There is also mentioned the historical development of administrative justice in the Czech lands from year 1848 until the present day. The second part is devoted to the study of specific current legislation of chosen countries - Czech Republic, France and Germany. On this foundation is in the closing part accomplished the analysis and comparison of particular systems of administrative justice together with stating their mutual positives and negatives.
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Arctic tundra dendrochronology
Lehejček, Jiří ; Svoboda, Miroslav (advisor) ; Monika, Monika (referee)
Historically unprecedented environmental change in the Arctic ecosystems is often given into the context of its past and possible future development. In the region where instrumental meteorological observations are scarce archives need to be investigated in order to address this issues. The comprehensive synthesis one of the archives: long-live circumpolar evergreen Juniperus communis L. shrub is presented here. 20 individuals from southwest Greenland were investigated at the cell anatomy level to understand the ecology of the species and unhide its potential for environmental and climate reconstructions. The findings are as follows:
i) Stop of exponential cross-sectional conduit-lumen widening with increasing age is in contrast with conduit-lumen nature of trees. This indicates that shrubs do not need to saturate their water and nutrient demands via traits of classical hydraulic conductivity law but rather developed different mechanisms. Extreme weather conditions result in prostrate growth form. However, different weather factors probably influence shrub growth differently: While snow and wind act mechanically (a), temperature influences the form of growth physiologically (b). a) So long as the young shrub stem has high resilience to bend back to an upright position after snow melt and so long as it can withstand the wind during the vegetation season it most likely grows upright and the conduit-lumens widen. b) Temperature, resp. freeze-thaw events are responsible for the shrubs preference of safety (finite size of conduit-lumens) over hydraulic efficiency, thus not allowing for more primary growth. All of these (and other) factors are apparently working together and the transition of vertical to more horizontal growth is gradual. As a consequence, the conduit-lumen sizes may not have to be further increased (due to ecophysiological restrictions possibly also must not) because water is no longer transported against gravity.
ii) Observed age/growth trend has to be taken into consideration for further employment of the wood anatomical parameter in paleoenvironmental studies. That is, shrub cell parameters can only be used for this purposes if correctly detrended. This allows for more accurate as well as longer reconstructions because youth trend was often neglected in reconstructions based on shrub annual-rings.
iii) The south-western Greenland Ice-Sheet (GrIS) melt rates reconstruction is presented for the whole 20th century. This part of GrIS is considered as the most active. According to the presented reconstruction current GrIS melt rates are not uncommon for the last century being comparable to first decades of 20th century. This finding is particularly important contribution to the debate on Atlantic meridional overturning circulation (AMOC). Too high fresh water inputs into the Northern Atlantic from GrIS melting may slow down or even stop the AMOC which would result in more continental climate in Europe. Presented results indicate that this threshold lies higher than observed current melt rates of GrIS.
Fascinating Juniperus comunnis species has shown to be able to address many ecological as well as environmental open questions and due to its longevity and abundant distribution has a great potential to become an important player in the Arctic research.
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Assistance as compensatory and supporting means of the special pedagogy
PÝCHOVÁ, Lucie
My Bachelor thesis is focused on the topic of "Assistance as a compensation and support to special pedagogy". The aim of my bachelor thesis is to complete theoretical knowledge related to the assistance phenomenon and to analyse the occupation of personal assistant. The aim of practical part of my bachelor thesis is to implement the comparison of legislative determination and provable working activities carried out by pedagogical and personal assistant. In accordance with the aimes specified above has been established two partial aims. 1st aim: to examine what the assistants´ work motivation is. 2nd aim: to examine the level of assistants´ self contentment.Thesis is devided into two parts theoretical and practical one.Theoretical part is devided into three units. First unit defines the key words: assistance, compensation and support, special pedagogy, social integration and inclusion. Second unit is focused on personal assistance itself. Related key words are defined as well. In this unit I also describe a historical development of the personal assistance process, working demands placed on potential assistant, possible complications related to mentioned occupation and of course everyday work routine. Third unit is focused on the personality of assistant and assistants themselves. I describe the historici development of the assistants´ personality, work requirements, work duty and cooperation with parents and educational institutions. Practical part contains the specification of work aims, methodology of investigation, related data gathering process and of course the data analysis. I interviewed pedagogical assistants just as the personal ones. All the data and results contained in my bachelor thesis can be used for needs of any related organisation recruiting new assistants, because it contains informations which could be useful when hiring people. My thesis can be also used as a background material for any further students.
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Supervision in psychiatric nursing
RŮŽIČKOVÁ NEUŽILOVÁ, Michaela
Basic theoretical background The theoretical part of the thesis explores the issue of supervision and focuses on psychiatric nursing. It is divided into several parts. The first part is focused on supervision, briefly characterizes supervision as such, then it describes its divisions, functions and methods. It also explores the participants of supervision, the agreement on supervision, transcultural supervision and Balint groups. The following part describes historical development of psychiatric nursing, briefly presents the personality of Joyce E. Travelbee. In the conclusion of the theoretical part of the thesis the problems of education and competence of nurses in psychiatric care are introduced, marginally mentioning the Turku declaration. The aim of the work The main aim of the thesis is to investigate the awareness of nurses working in psychiatric care of the clinical supervision options. The task of the second objective is to find out the opinion on supervision of nurses working in psychiatric care. The third objective is focused on means to assist nurses working in psychiatric care in their personal development and growth within their practices. The purpose of the fourth objective is to find experience with supervision of nurses working in psychiatric care. The methods used Qualitative investigation was chosen for the empirical part of the thesis. The method used for data collection was in the form of semi-structured interview. The interviews with the respondents were taken down using a voice recorder and transcribed, qualitative data was then analyzed by pencil and paper encoding technique and semantically organized into 27. groups of categorization. The selection of a research sample was intentional, consisting of twelve nurses working in psychiatric care in the Czech Republic. Results The research focused on nurses who do not have personal experience with supervision revealed that they have certain awareness of the supervisory process, however not quite sufficient to be able to describe the nature and function of supervision in its entirety. Their knowledge is rather theoretical. They understood supervision as help to solve disharmonious relationships in the workplace, as well as it could improve communication skills of the nurses, it would also assist in dealing with crisis intervention and prevent burnout syndrome. The results regarding nurses who do not participate in the supervisory process clearly indicated that they have insufficient support and the opportunity for both their professional and personal growth in their workplace, while this important could be solved by supervision. The research, which covered only nurses who have had personal experience with supervision and regularly participate in it, showed that their knowledge and skills related to the supervision process are quite sufficient to be able to understand and use supervision practically in the whole range. These nurses sees supervision as a benefit that would allow them not only to understood themselves, but also to learn how to manage challenging situations that are a part of their profession. Supervision gives them confidence, provides support and teaches them to deal with people who are part of their work process. Supervision has become a tool for preventing burnout and showed them how to use their own potential effectively. Conclusion This thesis is focused on the use of supervision in psychiatric nursing. Working with mentally challenged patients is very demanding, therefore supervision plays its justified role there. If you do not know yourself and you are not able to solve your own problems, you can never effectively and comprehensively address the problems of others, who are often desperately waiting for your help. The results will be presented at professional seminars designed not only to nurses working in psychiatric care.
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Human behaviour in crisis situation
Dobrotková, Karolína ; Kebza, Vladimír (advisor) ; Bredárová, Kristina (referee)
Presented bachelor thesis pursues Human behaviour in critical situations. The focus is specifically aimed at the prosocial behaviour and the bystander effect. The theoretical part describes historical context of the bystander effect, experiments performed in laboratory conditions and factors causing the bystander effect. The first part of the thesis defines what the term crisis means, its causes, stages a solutions. There is also the term prosocial behaviour pursued. The practical part is based on questionnaire research's evaluation and verification of pre-established hypothesis. The results of questionnaire research are graphically represented by charts.
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Local Government and Public Life in the Municipality of Hostouň
Husak, Vladimír ; Čopík, Jan (advisor) ; Kobzev Kotásková, Sylvie (referee)
The bachelor thesis is dedicated to local government and community life in the village Hostouň. The goal is to characterize the local government, local organizations and their influence on public life in the village. The work is divided into two main parts.
The theoretical part defines the basic structure of public administration and lawful functioning of the local government.
The practical part describes the basic characteristics of the village. Attention is paid to the historical, cultural, demographic and sociological characteristics of the village. Municipal elections and financial characteristics of the village are also being addressed. Last but not least it also deals with the social and political life in the village, in which the local associations play a big role.
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Legal protection of land in the Czech Republic
Sobotová, Martina ; Jansa, Viktor (advisor) ; Kadlecová, Eva (referee)
This thesis deals with the legal protection of land in the Czech Republic. Work is progressing from the initial methodological part through the historical development of legal protection of soil up to the current legal protection. On her then follow interdisciplinary perspectives on issues of protection and land use. Environmental aspects of soil protection mention the prevention in the form of ecological education of children from an early age. The most important aspects of the economic and social impact on Czech society. Mentioned is also soil protection in the EU. The practical part is dedicated to the specific problems of protection and use of land in the Olomouc region, as well as conflicts of interests related to land and barriers to its effective protection.
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