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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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Multicriteria games
Tichá, Michaela ; Dlouhý, Martin (advisor) ; Lachout, Petr (referee) ; Čičková, Zuzana (referee)
Theory of multicriteria games is a special field of game theory, when one or more players have at least two payoff functions and want to maximize simultaneously. The work introduces a number of new findings. It examined the concept of finding equilibria in pure strategies in noncooperative multicriteria game. It is possible to find all the equilibria in pure strategies by full search and solving two linear programs for each point. Furthermore, two linear programs are formulated for verifying that a selected point is the equilibrium of the game or not. In the noncooperative games is also introduced the concept that with knowledge of the equilibrium of bimatrix game determines preferences of the players. Although finding the equilibrium point of the bimatrix game is nonlinear problem, finding the preferences is linear problem. The latest findings in the noncooperative games is a generalization of the concept that solves multicriteria game by assigning weights to each criterion of each player. The work demonstrates that it may not be necessarily linear weights, but it can be more general function that describes the player's preference. The remaining part is devoted to knowledge in cooperative games. There is considered that the players know their preferences and are able to express them by weights. The game with known preferences is defined and solved with the use of bargaining theory. Then it is generalized to a case where players have more payoff functions, from which they can choose. Finally, the multicriteria case of voting game is defined. It is designed completely new concept, which selects the winning coalition in the voting game. This concept is then applied to the real situation after the elections to the Chamber of Deputies in 2013.
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Underground research site Bukov - geotechnical characterization of the site
Souček, Kamil ; Vavro, Martin ; Vavro, Leona ; Staš, Lubomír ; Georgiovská, Lucie
Podzemní výzkumné pracoviště Bukov (PVP) je navrženo jako testovací lokalita pro zhodnocení vlastností a chování horninového masivu, typově blízkého vybraným kandidátním lokalitám, v hloubce odpovídající předpokládané úložné hloubce finálního hlubinného úložiště vysoce aktivních odpadů v České republice. PVP Bukov, jehož výstavba byla zahájena v roce 2013, je realizováno v jižním křídle uranového ložiska Rožná, na severovýchodním okraji strážeckého moldanubika, poblíž jeho styku se svrateckým krystalinikem. Důlní díla pracoviště jsou situována na 12. patře jámy Bukov-1, v hloubce přibližně 600m pod povrchem.
Fulltext: content.csg -  PDF
Plný tet: UGN_0465530 - PDF
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Analysis breeding of milk cattle on the chosen biofarme
Plášková, Pavlína ; Toušová, Renata (advisor) ; Ducháček, Jaromír (referee)
The aim of this thesis is to evaluace the conditions of dairy cattle breeding in ecological agriculture and to compare them with concrete values taken from the chosen ecological farm Bílčice, which has been part of ecological agriculture since 2011 and which is focused on czech fleckvieh breeding and bio milk production. The first part deals with dairy cattle breed characteristic, main objectives and ecological agriculture principals, welfare problems, breed cattle and utility control, housing technology, nutrition and feeding, mechanical milking technology, milk production, reproduction, health condition and breeding economy. The practical part contains the rating of milk yield index (milk production, % proteins, % fat) and reproduction index ( meantime, perioda service, insemination index and after first parturition percentage). 650 pieces of cos were stabled at farm, from that 200 pices of dairy cos were mostly czech fleckvieh. Monitoring was made in 2013. Dayily milk production was around 2 750 kg. The milk utility for lactacion was in 2013 6 100 kg of milk, 3,89 % fat and 3,34 % proteins. The dairy cos were free stabled with high bedding, They were mechanically milked twice a day in herringbone parlours. Milk is being delivered once in twodays to Olma dairy. Cows are regularly driven out to pasture in summer feeding period. They are extra fed with 10 kg of clover silage and 6 kg of scarp (barely, wheat, triticale). Cows stays in stables for winter time. The ration consists of 45 kg of clover silage, 6 kg of scarp, 2 kg of lupine and 1 kg of corn in first time of lactacion. The cow utility in transitional form of economy at farm Bilcice was 7 477 kg of milk in 2010, a value in the Czech Republic was 7 726 kg of milk. After entering the ecological agriculture in 2013 milk yield at the farm decreased on 6 100 kg of milk and the average value in the Czech Republic increased to 8 370 kg of milk. The cow utility in transitional form was 4,03 % fat in 2010 and 3,89 % in 2013 (ecological agriculture). A diference between 2010 and 2013 is 0,14 %. Proteins were 3,39 % in 2010 and 3,34 % in 2013. There was average value for every reproduction index. The service period was 96 days and the meantime was 400 days, the insemination index was 1,8 and the after first parturition percentage was 54,2 %.
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An analysis of the practical part of the final apprenticeship examinations at a particular apprenticeship school
Ritterová, Miroslava ; Kříž, Emil (advisor) ; Hrušková, Eva (referee)
The bachelor thesis analyses the final practical examination of students at a vocational school a private institute in Prague that trains cooks and waiters who receive full vocational certificate training. The analysis was performed in school years 2012-2013 and 2013-2014 and 2014-2015. The aim of my thesis is to compare the quality and knowledge level of written, practical and oral final examinations. The thesis analyses the results of the tests according to individual assignments. The theoretical part of my thesis describes the individual components of the final examinations, evaluation criteria, final examinations following uniform assignment, and the history of our school. The practical part describes the actual course of all the parts of the final examinations both in their former and contemporary unified assignment form. Results of both forms are then confronted and compared.
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