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Tax and legal issues of real-estate business in Austria
Banctel, Kristýna ; Filipová, Vladimíra (advisor) ; Drozen, František (referee)
The purpose of this study is to compare tax and civil-law issues concerning property business in Austria and in Czech Republic in 2016 and to investigate the efficiency of the current legislation against the real estate bubble. The theoretical part of this study contains selected demographic and price statistics concerning real estate in both countries and focuses on the description of the existing law currently in effect in both compared countries. The practical part analyses tax and transactions costs that concern property trading and a comparison of possibilities of amortisations and rentability of a rented flat in both countries.
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The Incidence of Suicide Among Alcoholics
LHOTSKÁ, Veronika
For my master thesis, I have chosen the topic of alcoholics' suicide occurrence. There were 1647 people who have committed a suicide in the Czech Republic during the year 2012. Out of the 1647 people, there were 1370 men, and 277 women (ČSÚ, 2013). The deaths of alcoholics are not recorded by the National Evidence Center. The thesis is divided into theoretical and practical parts. The information for the theoretical part was gathered from academic sources. The two examined parts are the suicide commitment in the Czech Republic, and the alcohol consumption. The practical part is simply a primary research that I have done in PL Červený Dvůr. The research had two parts; quantitative and qualitative. The qualitative part was done through interviews with chosen respondents. The quantitative part was done through surveys distributed in PL Červený Dvůr. I have chosen to do the quantitative part first, so that I could choose the right candidates for the quantitative part based on their responses. The interviews helped me to complete the information I was looking for. I have set various goals that I wanted to reach through the research. The main goal was to chart the suicide behavior of alcoholics who are patients of PL Červený Dvůr. In order to reach such goal, I have set partial goals. The first partial goal was to contras the reason that lead the patients of PL Červený Dvůr to try to commit a suicide. According to the results I received, the most common reason for committing a suicide is either unfulfilled love, or the breaking-up with partner. Another goal was to discover the way the patients tried to kill themselves. As the majority responded so, the most common way is to cut the veins while drunk. The third goal was to compare and contrast the different reasons why as well as the ways how to commit a suicide. I have focused on two groups of patients of PL Červený Dvůr; the alcoholics and the toxicants. The alcoholics had proven that the reason why the tried to kill themselves was love, but the toxicants stated that they did it because they simply did not have a reason to live anymore. Both of the groups decided to end their lives by cutting their veins.
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Makroekonomický dopad mateřské (a rodičovské) dovolené ve srovnání České Republiky s Brazílií
Kalkusová, Marie ; De Castro, Tereza (advisor) ; Neumann, Pavel (referee)
This thesis aims to estimate the macroeconomic impact of maternity and parental/paternal leave in the Czech Republic and Brazil. In addition, the thesis stresses out the costs of Czech model application to Brazil and vice-versa. The first chapter brings a theoretical framework. It compares the analyzed policies in both countries and introduces the relevant terms. The second chapter estimates the costs of maternity and parental/paternal leave related to public expenditure and GDP for the years 2005-2014 and brings own simulation model for Czech model application to Brazil and vice-versa. The third chapter analyses the inefficiencies and suggest possible mitigation. The results show the costs of 0.71% of GDP and 1.66% of public expenditure in the Czech Republic and 0.50% GDP and 2.27% of public expenditure in Brazil in 2014. The Czech model applied in Brazil would be very costly and the opposite scenario would lead to the decrease of macroeconomic burden in the Czech Republic. The thesis also analyzes the influence of maternal and parental leave in other areas, such as labor market, where the current structure may penalize Czech women in long term. By this analysis, the thesis contributes to the current debate about the impact, the length and costs of maternity and parental leave.
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Differences between men and women in the Czech labour market
Stroukal, Dominik ; Kadeřábková, Božena (advisor) ; Pavelka, Tomáš (referee) ; Němec, Otakar (referee)
This thesis consists of five articles that apply current world research on labor economics at the Czech Republic and confirms the significant differences between men and women in this market. It shows that gender has a significant influence on the preference on the labor market and, consequently, on employment and health. First, the thesis shows that preferences are relevant determinant of career and then we study the difference in preference of salary for men and women. Subsequently it shows that gender plays a significant role in explaining the relationship between homeownership, and unemployment, as well as unemployment and health. The first chapter was able to demonstrate that the preference for a career has a positive influence on the choice of career. The influence of higher education on prioritizing career proved to be positive and significant. Probability of a career choice is reduced by the presence of children, however, is not dependent on their number, which is contrary to the theory of preferences. The second chapter shows that Czech women prefer more non-monetary rewards than men. It has also been shown that people with university education are same in the preferences of non-monetary rewards regardless of the gender of the respondents, however, compared to the world's research, the Czech higher education increases this preference. It turned out that women prefer risk less than men. The third chapter demonstrates that although the housing market undermines labor mobility and employment in the Czech Republic at the regional level, therefore, that in regions with a higher rate of home ownership is higher unemployment, at the individual level, the owners of housing are unemployed are less likely. The estimates are significantly different for men and women. Men living in owner-occupied housing have a higher likelihood of employment than women. At regional level, however, this thesis shows that the high rate of home ownership increases unemployment for both men and women, in the long run only to women. The fourth chapter showed that men transition to homeownership reduces the likelihood of unemployment next year. For women, this relationship has proved to be insignificant. In addition, as insignificant showed the opposite relationship, the transition from unemployment to the newly acquired home ownership. The last chapter shows that the change in the working status to unemployment will increase in the future probability of worse health. Influence in less than two years, however, proved to be significant. An important conclusion is that men have a significantly stronger relationship between health and unemployment than women.
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Analysis of readiness of the Czech Republic for entry into the Eurozone
Skála, Martin ; Pavelka, Tomáš (advisor) ; Krameš, Jaroslav (referee)
The aim of this thesis is to analyze readiness of the Czech Republic for accession to the European Monetary Union. Although we celebrated 12th anniversary of our membership in the European Union, the Czech government still has not set a date of entrance to the Eurozone. The theoretical part of my thesis focuses on analysis of fulfillment of Maastricht criteria, which had to be fulfilled by each candidate country for membership in the currency union. In the practical part of this thesis I will evaluate the macroeconomics impacts of adapting the common European currency in new member countries. In conclusion, I will try to outline benefits and costs of membership of the Czech Republic in the Eurozone.
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The prohibition of gambling in Czech cities and their economic efficiency since 2010
Lišková, Magdaléna ; Skopeček, Jan (advisor) ; Zeman, Martin (referee)
The bachelor thesis is about an evaluation of economic efficiency of prohibition of gambling in selected Czech cities since 2010. The theoretical part contains a definition of basic terms, a chapter about social costs and it also deals with a prohibition and the shadow economy. The practical part contains chapters about current legislation, about gambling market in the Czech Republic, next chapter is about methodology and at the end of this part there is the evaluation of economic efficiency. This chapter deals with an explanation why we can call the prohibition inefficient. It is also a resume of the thesis which is back up an argument of progress of total social costs and total revenues. The bachelor thesis, in spite of other Czech papers, works with presumption that the social costs are produced by pathological gamblers and it deals just with the original social costs. That is the reason why the thesis provides an original quantification of the social costs and new view on problems which are connected with regulation of gambling.
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Deformometrická a výšková měření v katastrálním území obce Dětmarovice v roce 2016
Kajzar, Vlastimil ; Staš, Lubomír
Ústav geoniky AV ČR, v.v.i. v Ostravě byl v souvislosti s uvažovaným hlubinným dobýváním uhelných zásob a jeho možného vlivu na katastrální území Dětmarovice požádán v roce 2001 Dolem ČSA o posouzení případných vlivů poddolování na stabilitu svahů na vybrané části katastrálního území Dětmarovice. Důsledkem dobývání jsou, mimo jiné, i poklesy povrchu, což vzhledem ke stávající morfologii terénu v předmětném katastrálním území vyvolalo obavu, zda tyto poklesy nebudou dále indukovat svahové pohyby. V listopadu 2001 tedy byla v dané lokalitě vybudována kontrolní monitorovací síť o čtyřech individuálních profilech. Na těchto přímkách bylo doporučeno provádět ve stejných intervalech deformometrická (délková) a nivelační (výšková) měření. Z následného periodického deformometrického a nivelačního monitoringu těchto svahů ještě před začátkem rozvoje poklesové kotliny do sledované oblasti a dále v období projevů účinků dobývání je pak možné stanovit, zda vůbec k vývoji svahových deformací dochází, a následně na možné příčiny případných pohybů poukázat (morfologicko-geotechnické a klimatické přírodní podmínky, hornická a antropogenní činnost aj.).
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Height measurement in the northern area of mining areas Doubrava and Karviná Mines In 2016
Kajzar, Vlastimil ; Waclawik, Petr ; Staš, Lubomír
In the northern area of mining areas Doubrava and Karvina mines on the border RA Detmarovice and Doubrava are implemented, the mining activities. For this reason, in order to detect possible effects of the mine to the surface and surface objects twice a year height focuses, points in this area stable. From 2014 he was a contractor for these works chosen by the Institute of Geonics, v.v.i., Ostrava. In August and November 2016 survey conducted campaigns planned this year, during which it conducted a total of 4 highrise focus of inter-related leveling routes, which are formed by these points. Highrise points are stabilized in the area of interest in several ways - usually in steel design height marks on buildings, then as an iron bolt concreted in the ground or using nails driven into the concrete foundation or other alternative means. Distribution points in the area of interest is indicative captured in the map appendix. Existing trace and focus points are highlighted in green, yellow trace inaccessible points, refocused points in red and violet points that have occurred to their long term disablement or destruction. Each zaměřovaných points in order to trace the terrain carefully documented (GPS coordinates, photos, text description) and registered. These documents are available from the contractor.
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The leveling of the newly stabilized elevation points in RA Detmarovice in 2016
Kajzar, Vlastimil ; Waclawik, Petr ; Staš, Lubomír
In the northern area of mining areas Doubrava and Karvina mines on the border RA Detmarovice and Doubrava are implemented, the mining activities. For this reason, in order to detect possible effects of the mine to the surface and surface objects twice a year height focuses, points in this area stable. From 2014 he was a contractor for these works chosen by the Institute of Geonics, v.v.i., Ostrava. The measurement results are annually presented in the final report - elevation measurements in the northern area of mining areas Doubrava and Karviná Mines I. In 2016, the existing network of height points in a cadastral municipality Dětmarovice expanded by 11 new points. New points are stabilized by means of steel bench mark on objects. Elevation point near house No. 713 is a stabilized form of measuring support cast-in steel casing
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