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Fiscal rules in selected EU countries between 2004-2015: sensible method for consolidation of public finances or fad of politicians?
Veselý, Lukáš ; Strejček, Ivo (advisor) ; Chmelová, Pavla (referee)
The subject of fiscal rules is very topical issue. The rise of public debt in certain developed countries resulted in what is sometimes called "debt crisis". Debt of those countries which is higher than their annual gross domestic product is viewed as unpayable by some economists. The main objective of this thesis has been to prove or disprove hypothesis that the fiscal rules studied in this paper are an effective solution for public finance consolidation. This verification was based on the analysis of fiscal rules functioning in selected countries between 2004 and 2015. As per results of analysis the paper aims to give recommendations for the Czech financial constitution proposal. The actual results of inquiry proved the hypothesis. Well-chosen fiscal rules are the right way towards fiscal consolidation, provided they are observed. Fiscal rules making thus requires an emphasis to be placed on the well-formulated exit clauses altogether with prospective sanctions. The current Czech financial constitution proposal is built on the correctly picked fiscal rule type, although the reference value lacks economic sense and it would not lead, with a high degree of probability, towards fiscal consolidation.
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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 impact of the economic cycle to finance the defense of the Czech republic in years 2004-2014
Heres, Ondřej ; Chmelová, Pavla (advisor) ; Strejček, Ivo (referee)
This bachelor work examines the impact of economic performance on financing the defense sector in the Czech Republic in the years 2004-2014. The main questions are whether this influence is clear and the extent to which is essential for funding this sector. The work also provides a basic overview about development and structure of the Ministry of Defence budget in these years. The theoretical part contains theories of business cycle and public sector and briefly introduces the basic institutions that are tasked to provide a defense. The analytic part analyzes the expenditures and revenues of the Ministry of Defence and assesses their mutual influence and simultaneously the influence of GDP on these indicators. To compare with previous findings, the GPD growth rate and the growth rate of defense expenditures in selected countries of NATO are analyzed in brief in the last chapter. While findings based on data from the Ministry of Defence have rather anticyclical development of defense expenditures, in selected countries of NATO, the development is more procyclical. It highlights the very ambiguous impact of the economic cycle on expenditures in the defense sector.
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Strategic Trade Policy in Defence and Security Industry
Neumannová, Pavla ; Žamberský, Pavel (advisor) ; Jiránková, Martina (referee)
The master thesis is devoted to a nontraditional, however, in the todays world to a very current topic, arms industry and its support. The thesis connects the theoretical concept of the strategic trade policy (defined by P. Krugman or J. Brander) to its practical interpretation and application in the defence and security industry. The first chapter explains the strategic trade policy using the Brander Spencer analysis. The topic of the second chapter is strategic industries and this chapter answers the question whether the defence and security industry is a strategic industry or not. The third chapter analyses the possibilities of the support of DSI and compares approaches of different EU member states. The last chapter is devoted to the solution of this problem. The main contribution of this thesis is a new interpretation of the strategic trade policy, analysis of the importance of the defence and security industry and its support and suggestion of practical measures for Czech companies and for the Czech Ministry of Defence.
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Support for Nurses in Death Cases at Resuscitation Units and Intensive Care Units
LAYEROVÁ, Helena
At Resuscitation Units and Intensive Care Units nurses face the issue of dying and death every day. Very often they are in contact with the dying and their immediate family and they are expected to have professional approach and provide comprehensive care. Stress that the nurses experience in these situations results into mental, emotional and physical exhaustion, and can be manifested by psychosomatic problems. Preparation of nurses to these situations and support of their management is therefore a key factor for the management of this demanding profession. The theoretical part of the thesis contains a description of the current state of the issue, characterizes resuscitation and intensive care, and deals with the issue of death and dying in Resuscitation Units nad Intensive Care Units, managing situations associated with death and the support of nurses in these situations. The work has four goals. The first objective is to determine what method of preparation of nurses is in practice ensured in Resuscitation Units and Intensive Care Units for the performance of high-quality nursing care for dying patients. Another objective is to determine whether and how the nurses are prepared and trained in the field of management of situations connected with the death of a patient in Resuscitation Units and Intensive Care Units. The third objective is, whether there is and what is the form of assistance to nurses in RU and ICU provided by the team and the management of the Department in case of deaths of patients, and the fourth objective is to determine what form and manner of support nurses expect and require. Research part of the thesis was carried out by quantitative investigation using an anonymous questionnaire. Respondents were answering 38 questions, 13 questions were closed, 21 half open and 4 were open. The support is most frequently understood as a psychological support, good teamwork, communication, supervision and representation where necessary. Management is expected primarily to provide support through education, ensuring supervision, corresponding financial support and professional psychological assistance where necessary. On the basis of this work?s results a proposal for the course for paramedical professions working in RS and ICU called ?Course of the Strategy of Difficult Situations Management in the Care for the Dying and Their Close Family in Intensive and Urgent Care?, was made.
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Podnikatelský plán vybrané firmy (model lean canvas)
Strupplová, Lucie ; Filipová, Alena (advisor) ; Zeman, Jiří (referee)
The well arranged and instructivee business plan is the basic part of every business project.. Currently is very often used the lean canvas model of the business plan. This model shows us very istructively all the factors influencing the project realisation. The dissertation is divided into the two basic parts. In the thoretical were compared the essential forms of the business plan with their differences. The practical part consists of creating the lean canvas model for the progressive company using the UAV and the MAIA application, monitoring the flight of the UAV. The economic data were analyzed and the structured scheme of the project, with the prediction was realized. The lean canvas model was very useful and optimal for this company and it´s project.
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History of vegetational development in the Cheb basin from sedimentary record of the SOOS National Nature Reserve
Suda, Tomáš ; Kuneš, Petr (advisor) ; Bešta, Tomáš (referee)
Vegetation development in the Cheb basin ( W Czech Republic) recorded in the sediments of the SOOS ational ature Reserve This thesis focuses on palaeoecological research of quaternary sediments in the Soos National Nature Reserve (Cheb basin, NW Czech Republic). Quaternary history of this locality is poorly known, despite it is a valuable and protected area with high natural qualities. The Soos basin is also known for its unique geological record, which is expected to cover information on landscape dynamics at least during the Holocene. A lake existed in the Soos basin enabling accumulation of diatomite and peat sediments of a broad palaeoecological potential. Records were analysed with method of pollen analysis and were dated using 14C. The results of this study bring information about vegetation development in the area of Cheb basin as well as development of lake ecosystem. It also gives a new insight on lake's origin and its age. The accumulation of peat sediments started in the Preboreal period and was continuous at least until the Atlantic following with a hiatus, therefore further detection of vegetation development is impossible. The beginning of diatomite accumulation, as well as the existence of the lake goes back to the Bølling interstadial, according to radiocarbon dating. However, this...
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The tax system reduces motivation to return to work among mothers with young children: recommendations and evaluation
Šatava, Jiří
In the Czech Republic, the overall taxation of work, i.e individuals' income tax together with social security and health insurance contributions, places a heavy burden even on the relatively low earnings of so-called second earners in households, i.e. partners with lower earnings. These peoples' work activity is, however, generally very sensitive to the level of taxation. A large group of these earners is made up of mothers with young children. Mothers who are the second earner in their household are subject to a participation tax rate (PTR) up to 30 % higher than their partners, and yet a higher PTR results in lower motivation to work. Women with children and low earning potential are subjected to the highest PTRs in comparison with their partners.
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Social Activation Programs for Seniors from the Perspective of Social Workers
HAMERNÍKOVÁ, Lada
This Bachelor thesis entitled Social Activation Programs for Seniors from the Perspective of Social Workers mainly deals with the issue of social activation programs that are provided to seniors in residential facilities. The main objective is to ascertain the views of social workers on these programs. There are set two main research questions in the Bachelor thesis. The first one deals with the practicality and quality of activation programs for seniors, the second research question examines the opinion of social workers, whether the social activation programs are used by seniors. The theoretical part describes the current situation related to aging, engaged in gerontology, biological, psychological and social manifestations of aging, preparing for retirement, communication with the elderly, seniors' quality of life, social exclusion of older people, further discusses the services provided to the elderly , the role of social workers in residential facilities, individual planning, active aging, activation programs for seniors. It was chosen the qualitative research method through semi-structured interviews with the social workers in selected residential social services for the empirical part. It was set five basic questions and one additional question regarding to social activation programs for the interview. The results of the work showed that social activation programs for the elderly in residential facilities are from the perspective of social workers very beneficial, efficient, high-quality, relevant, they are used by seniors and improve the quality of life for seniors. The results of this Bachelor thesis can be used to improve the quality and the numbers of activation programs which are offered to seniors in residential facilities.
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