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Determination of tax rating to municipalities in the Czech republic
BLAHOUTOVÁ, Žaneta
The aim of this bachelor´s work is to analyse and evaluate the influence of changes in the determination of tax rating to municipalities in the year 2008 on allocation of tax revenue for the municipalities. At first this work deals with the development of tax revenues of the municipalities from the year 2001 to 2007. The most profitable tax revenues exhibit rise trend while the less profitable tax revenues do not vary too much in the course of the aforementioned time period. On the basis of analysis consisting in the comparison of the tax revenues of the municipalities in the year 2007 and 2008 an increase has been found out for all tax revenues except the natural person income tax from dependent activities and the natural person income tax paid by the employer. In the year 2009 there was an increase in real estate tax thanks to the rise in local coefficient for most of municipalities throughout the Czech Republic. However the level of tax revenues is still inadequate as far as smaller municipalities are concerned, which should be understood that new increase in tax revenues is being again taken into consideration.
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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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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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Evaluation of State Employment Policy in the Countryside Prachaticko
ZÁHORKOVÁ, Adéla
The region of Prachaticko belongs without doubts, with its small density of population and absence of big centres, to countryside regions. Changes after November 1989 caused essential turn in structure of employment on countryside. Huge amount of inhabitants was released from agricultural production and they remained unemployed. At the same time there was not expected restoration of family farms, which were supposed to continue with tradition of Czech agricultural production. On the countryside also arose a question about investors, who had no interest to invest there, which caused another absence of working positions. Major part of countryside inhabitants is now forced to travel to work to the cities every day. These and another factors often decreases chances of countryside inhabitants to gain a job (opposite to inhabitants of cities) which could cause to the countryside inhabitants impression, that they are somehow handicapped on the labour market. The state should (as part of employment policy) accept targeted steps against issue of increasing unemployment and the countryside should have been one of the places, where these steps should have been realised with priority. In theoretical part of my bachelor Thesis I define actual state of problematic of unemployment on the Prachatice countryside. For the collection of data was used quantitative research in form of questionnaire research. Secondary was analysis of data and half-structured dialogues with people interested in the issue. The goal of questionnaire research was confirmation following hypotheses: Unemployed town people from Prachaticko region are more satisfied with state employment policy than unemployed inhabitants of Prachaticko region. Bigger dissatisfaction with state employment policy was proved within unemployed countryside inhabitants of Prachatice by 3 of 5 questions. However differences between both groups are not very big and none of the question ended with conclusive result. Secondary analysis of data showed, that the most problematic area by the point of view of unemployment is on south-east of region. There are also minor amount of working positions on the Prachaticko countryside than in the regional towns. In the context of average amount of unemployed people in Czech Republic is Prachatice region in relatively good position, but against town areas of Prachaticko region is Prachaticko countryside without doubts handicapped. Respondents most commonly think that interventions of state policy lead to the decreasing of unemployment, but not sufficiently.
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Discussion on US sanctions against Cuba at the U.N. General Assembly
Šplíchalová, Eva ; Trávníčková, Zuzana (advisor) ; Machoň, Miloslav (referee)
The United States imposed the longest lasting sanction regime on Cuba in 1960 as a result of strained relations in recent years. Each US administration modified form of the sanctions regime, depending on the attitude toward the Cuban issue. General Assembly, the highest authority of the UN, adopts not legally binding but politically significant resolutions. Resolution condemning US sanctions regime has been adopted annually since 1992. Discussion on changes of the sanction regime in the General Assembly is a sign of reflection on current events and unrigid process of resolutions adoption. The main purpose is to determine whether the changes of the sanction regime were mentioned in the discussions on the adoption of the resolutions. The result of the analysis shows the reflection of the events in the speeches of ambassadors. The amount of mentioned events in speeches depends whether they were positive or negative step toward easing the embargo, and also how important the event was.
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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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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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History of the North Czech philharmonic Teplice
Kolařík, Tomáš ; PANOCHA, Jiří (advisor) ; TOMÁŠEK, Jiří (referee)
In his master thesis the author provides a look into the history of The North Czech philharmonic Teplice, the only professional symphonic ensemble in the region of Ústí nad Labem, since 1948 until now. The work is divided into four main chapters. The first one gives an overview about the most significant conductors, which held a position of either a chief-conductor or a deputy. The second, crucial chapter brings an insight to the historical development of the orchestra, its changes and events, from the time of the re-establishment (1948) to the year 2016. In the third chapter, the author mentions the most important information about Ludwig van Beethoven music festival, of which The North Czech philharmonic Teplice is an organizer, and then gives a brief and incomplete list of the festival's seasons. The final chapter marginally sums up the work with the information about a new feature called "orchestra academy", inspired by the main czech orchestras. The thesis is attached with pictures showing the rehearsals and concerts environment in the time course and recent images of the orchestra, which enhance the possible plain and fact-like character of the whole work.
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Research Infrastructure ACTRIS-CZ.
Holubová Šmejkalová, A. ; Ždímal, Vladimír ; Váňa, M. ; Klánová, J. ; Dvorská, Alice
Research infrastructure ACTRIS-CZ was adopted on the Czech national roadmap of reaserch infrastructures in 2016. Its coreforms a co-located station Košetice-Křešín u Pacova and special equipment from collaborating partner institutions. Research infrastructure ACTRIS-CZ is focused on atmospheric research, especially on atmospheric aerosol, reactive gases and meteorological parameters.
Fulltext: content.csg -  PDF
Plný tet: SKMBT_C22016111512070 - PDF
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