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Tax competition in the European Union : No need for worries?
Vitásek, Jan ; Schneider, Ondřej (advisor) ; Urban, Luděk (referee)
High capital mobility creates headache in some of the European countries who afraid of potential race to the bottom in corporate taxes. They warn the tax competition can have a negative impact on tax revenues and redistributive motives of European governments. These concerns became more pronounced in the wake of the EU enlargement in 2004, when 10 mostly low tax countries entered the EU. Tax competition theories generally conclude there is a pressure forcing corporate tax rates downwards. Nevertheless, under certain conditions the race to the bottom does not have to materialize. Downward trend in corporate taxation is not confirmed by European reality either. Despite lower corporate taxes in new member countries enlargement has not so far led to erosion of tax bases. It is unclear, however, how corporate taxation in the EU will evolve in the following years, especially in face of new European Commission's plan to introduce Common Consolidated Corporate Tax Base (CCCTB) and ongoing process of economic catching-up by new member states. Powered by TCPDF (www.tcpdf.org)
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The noise of a harvest line during cereals harvest
BÁRTŮ, Lukáš
The thesis focuses on harvest of cereals in terms of noise pollution. Sources of noise during harvesting are harvest line (combine harvester), manipulation equipment transporting harvested grain (tractors with trailers) and in some cases harvesters straw (tractors with collectors). The main aim of this work is to measure noise at harvest on the outskirt of the crop land. In this work I focused on the selection of suitable observation post, measurement of noise pollution of particular agricultural machines, background noise measurement and evaluation of climatic conditions. Furthermore, acquired data are used for equivalent noise level calculations and evaluation against current legislation. Based on the data analysis can be concluded that noise pollution during harvest does not negatively impact its surroundings, therefore there is no need for any action to reduce noise exposure.
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Impact of stream and floodplain modification on th eflood effects on the example of Stropnice basin
Douděrová, Šárka ; Langhammer, Jakub (advisor) ; Matoušková, Milada (referee)
This thesis deals with the evaluation impact of the modifications of floodplain and river network to the course and consequences of floods on the example of Stropnice river, located in South Bohemia. The thesis evaluate causes, course and effects of the floods, that took place in the basin with special focus to the recent floods. The basin was hit by extreme flood in 2002, while in 2005, 2006, 2009 other floods with different origin and magnitude took place in the basin. The assessment was based on field survey, and application of GIS analysis of results for identification of critical stream segments, which may influence the course of flood events. To get information about river network modification the HEMF field survey methodology was used. The following rivers were mapped: Stropnice river, Svinenský, Klenský and Žárský brook. The critical stream segments are spread in the whole Stropnice basin. It can be concluded that the anthropogenic effects are apparent in the whole basin including its headwater part in mountains. In several critical stream segments there were proposed measures aimed to reduce the consequences of potential flood events.
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The Natural Methods of Education and Training Horses and Their Kind of Use
MINDLOVÁ, Marie
Bachelor thesis summarizes literature documents related to use of natural methods of education and training horses (called Natural Horsemanship), including the importance of history and development of the methods used in the Czech Republic and abroad and the most important representatives of these methods. Own research includes the evaluation questionnaires 81 respondents, summarizing the use of natural methods of education and training horses in southwestern Bohemia. The aim of the study was evaluation and specification the differences between the breeders of horses using traditional and natural methods of training in terms of number and kind of horses, the length and orientation of breeding, bred breeds and the metod of use of horses in various equestrian disciplines. The questionnaire contained 16 questions. The result of this research is shown in the graphs and tables. The results of the questionnaire show natural methods of training horses begin to penetrate among horse owners in southwest Bohemia, mostly in the form of courses and also through the Internet. However several farmers have adequate mentoring of the active exploitation of these natural methods. Natural methods are still the most widespread among owners who own less horses (2-4 horses), cattle deal shorter period of time (5-7 years) and using their horses only to the tourist or recreational riding, major expansion among sport riders (except western disciplines) are still missing. Bred breeds Qarter horse, Haflinger, Czech Warmblood, Appaloosa and hybrids are the most used horses among the farmers which use natural method of training. The most widespread method is Pat Parelli´s method. Most breeders working with natural methods of training horses are very experienced in solving troubles concluding with the behavior of their horses and also indicate improving of confidence and co-operation during their aplication.
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Implementing Supervision into Institutional Care Area
Nový, Evžen ; Havrdová, Zuzana (advisor) ; Masáková, Václava (referee)
This thesis is focused on supervision in the institutional care. The ambition of these thesis is to explore an organizational culture of some facilities in the the institutional care area which may have positive or negative impact on supervision in this sphere. The theoretical background describes the milieu of instututional care and demands on the workers in it. I described the elements of organizational culture which may have an impact on implementing supervision in certain organization. I also described the conception of organizational culture in relation with burnout syndrom. The thesis concludes with an empirical part which is consisted in description of culture of two kinds of organizations in institutional care from the burnout syndrom point of view. I also suggested some recommendations for supervizor coming in this area. Another part of these empirical study is focused on the situation in institutional care relating supervision in this area. I presented a case study of implementing supervision into the institutional care organization as a final part of the empirical part.
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The Succession Between Social Care and Institutions for Children and Youth
Lívancová, Martina ; Vorlová, Marie (advisor) ; Koláčková, Jana (referee)
Mit dieser Arbeit bemühe ich mich festzustellen, was die junge Leute nach der Ende der Anstaltserziehung erwartet. Ich habe meine Untersuchung an das Gebiet Český Brod und die Umgebung eingestellt. Es interessiert mich, wer die Hilfe den jungen Leuten anbietet, die aus den inderheimennd der Erziehunganstalten fortgehen. Diese junge Leute haben keine Familienhinterland, keine Sicherheit, keine Stütze und vornehmlich keine Finanzmittel. Ich habe den jungen Leuten die Fragebogen geschickt, damit ich feststestellen konnte, welche Pläne sie in die Zukunft haben. In diesem Sozialbereich hilft den jungen Menschen nur der Sozialkurator . Die Einwohner der Stadt Český Brod müssen sich das Beispiel nehmen und eine Organisation gründen, die den jungen Leuten mit ihren Problemen hilfsbereit würde, die die Anstaltserziehung hinter sich haben. Powered by TCPDF (www.tcpdf.org)
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Situation survey of traffic education at primary school
MATUCHOVÁ, Eva
The aim of this diploma thesis is to describe the problem of children´s presence in traffic, to explore the state of traffic education on basic schools and to show children´s knowledge. The introductory part of my thesis shows, that the accidents statistics are getting better, but there is still a place for their improvement. My surveys on basic schools also show that. Some basic schools even don´t have traffic education at all or only in a limited range. The thesis describes the state of traffic education from the Framework Education Programme for Elementary Education view. Traffic education doesn´t have big integration there these days. It´s only on the teachers, how they interpret the meaning of the requirements in individual subjects. So schools don´t have to take a big care about traffic education. Fortunately there will be a change in Framework Education Programme in the future. The traffic education will have more important role there. On the basis of the Framework Education Programme I have suggested some possibilities, how to integrate the traffic education in current school subjects. The survey among selected students of Teacher Training for Primary Schools also takes part. I wanted to explore, what is the students´ opinion about traffic education and show their preparedness for its teaching.
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Conscientious objection in European law
Dušek, Petr ; Scheu, Harald Christian (advisor) ; Wintr, Jan (referee)
This thesis is aimed on the social phenomenon of conscientious objection, its theoretical perception as a legal concept and application in the real world, in particular by the supranational protection of human rights in the European area. Priority concern will be given to the transposition of the general assessments to the special "habitat" of EU law. The basis of the study is built on an analysis of definitions and categories refined by the doctrine and reinforced by the roots of natural law, both of which also serve to determine the methodology and legal perception of conscientious objection. A short study of the Czech law then follows to "pump the theory in legal veins". Large part of the thesis addresses the case law adopted by the European Court of Human Rights which serves as an inspiration and authority for the Union and its Member States. Abstracting the main trends in ECtHR reasoning the thesis draws basic limits laid down by the international protection. It also concludes that the Convention (ECHR) does not preclude developing its own pro or contra- objection approach by the EU institutions. It is, however, supposed to have a great impact on the Unions' legal "technique" in the field of the freedom of thought, conscience and religion. In the context of EU law the special nature of the...
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The impact of regulation on the protection of financial intermediary clients
Zámečník, Petr ; Heřman, Jan (advisor) ; Kislingerová, Eva (referee) ; Rozsa, Zoltán (referee)
Financial intermediation due to misselling harms consumers. The work concerns to regulation of financial intermediaries and relation between financial intermediary and his or her client. The main objective is to analyze how the regulatory of commissions impact financial intermediation. The paper analyzes the current form of legal status of financial intermediation in the European Union and the Czech Republic and results in analyzing the impacts of regulatory proposals that was discussed in Chamber of Deputies Parliament of the Czech Republic. It concludes that if the proposals were accepted, it will not improve the quality of consumer protection, but even can cause damage to the client. The current legislative base moreover provides sufficient resources to prosecuting financial intermediation, which does not respect the client's interest. For analyzing the relation between financial intermediary and his or her client is developed theoretical model based on theory of games.
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The amendment to Act no. 110/1997 on food, new rules on food labeling and compliance with these rules
Steklý, Jaroslav ; Kadlecová, Eva (advisor) ; Pavla, Pavla (referee)
This thesis deals with the issue of food labelling, which is a topic that touches each of us. This topic is very broad and even when it is no longer effective amendment to the act on food no. 139/2014, it is very difficult for consumers in all the laws of the Czech Republic and EU regulations to navigate. The content of this theses does not and cannot be the task of this issue is completely clarified, but it aims to orientate in the basic law on foodstuffs no. 110/1997 Coll. amended by act no. 139/2014 and some other decrees and relevant regulations of the EC that directly affect food labelling. The practical part examines consumers' knowledge about food labeling, their interest in the information provided on labels and on compliance labeling frozen fish.
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