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Measures to combat the coronavirus pandemic in the field of tax law Abstract On March 11, 2020, the World Health Organization declared a pandemic in relation to the worldwide spread of SARS-CoV-2, a member of the coronavirus family. A few days later, the Czech Republic responded to the situation by declaring an emergency status. Throughout the duration of the coronavirus pandemic, a number of measures were taken in diverse areas of law to influence or mitigate the effects of the coronavirus pandemic. One of these areas was the field of tax law. Therefore, the subject of this thesis is the measures to combat the coronavirus pandemic in the field of tax law. With regard to the number of measures adopted, I am focusing on two selected measures that have been adopted under Act No. 609/2020 Coll. amending certain tax law and certain other laws ("the tax package"), namely the introduction of a progressive tax rate and the abolition of super-gross salary as a partial base of the employment income tax. The aim of this thesis is to describe the most important measures in the field of tax law and to critically assess whether the introduction of a progressive tax rate and the abolition of super- gross salary as the partial base of the employment income tax are measures to combat the coronavirus pandemic in the field...

Effecting a significant amount of people by an infectious illness in the extent of a pandemy is one of the most serious dangers in providing health care to the general population. It is necessary to keep the capacity and readiness for action of the medical facility as a whole. Therefore each hospital should be unconditionally ready for this crisis situation, and the consequent managing of it. The goal of this thesis was to make an analysis, and to sum up the organisational measures taken while providing medical care. To find out how the measures taken in connection with COVID-19 were perceived by the hospital employees, and if they were effective. In the theoretical part of the thesis the fundamental health terms situated to the legislation of crisis readiness, crisis planning and managing are defined, Then the knowledge about the origin of the illness discovered up to now in the epidemiological context is mentioned. The exploration part deals with the environment of Hospital Strakonice, a.s. and describes particular measures of the health care provider which were taken during the quickly changing incidence of illness and on the legislation. Based on specific examples, it is explained in what way the measures were applied, in order to manage the care effectively from March 2020 to May 2021. By the analysis of the organisational measures it was found out that the steps taken in all spheres were effective. Technical deficiencies were discovered as well. Respondents perceived the taken measures in a positive way, because appropriate care was provided to all patients. They assessed the newly gained experience in a positive way, too.

Problems of juvenile justice In my diploma thesis I deal with the issue of criminal justice over youth. Using the research analytical method, I try to describe juvenile delinquency, its causes, the development of juvenile delinquency in our territory and current legislation. I also devote other parts of the work to specific means of sanctioning young people, especially protective upbringing and imprisonment in its unconditional form. I am also subjecting the current legal regulation of these institutes to a comparison with other European regulations, from which we could be inspired when regulating the system of criminal justice over young people. I supplement the theoretical basis with statistics on juvenile delinquency and the administration of juvenile justice in the years 2016-2020 in order to provide an overview of not only the theoretical side, but also current practice. Keywords: Juvenile, youth, offenses, measures, protective upbringing, imprisonment

Family policy focussed on pre-school children care in Czechia, France and Sweden Abstract This bachelor thesis deals with family policies in selected European countries, more specifically in Czechia, France and Sweden. In the thesis, there is a mapping of family policies development in individual countries, as well as differences in partial precautions, family allowances and pre-primary equipment in childcare. The objective of the thesis will be to find out how much the selected countries are similar or on the contrary, different within family policies, whether they involve father in childcare, what the differences in fertility development are and whether fertility in individual countries has influenced emergence of some precautions. Among other things, the thesis also talks about harmonization of work and family life. In the analytical part of the work, there are value attitudes and respondents' opinions compared and analyzed, based on the answers of individual examined countries. Questions for this part were chosen based on the Generations and Gender Survey. Keywords: family policy, fertility, precautions, Czechia, France, Sweden

The aim of the bachelor thesis was to characterize changes in the behaviour of companies caused by the Covid-19 pandemic and to propose measures to im-prove the economic stability of companies in the manufacturing sector. The im-pact of the pandemic on the Czech economy and manufacturing sector was docu-mented by comparison of trends in Gross Domestic Product (GDP) and Purchase Managers Index (PMI) before and after pandemic onset and in periods of previous economic expansion, recession and crisis. A significant decline and subsequent rise of Czech economics were confirmed during the spring and autumn waves of the pandemic, respectively. It has been shown that the behaviour of companies in the manufacturing sector has changed after the onset of the pandemic and com-pared to previous economic cycles. The potential strategies of companies in a pandemic crisis period were characterized by SWOT analysis. On the basis of stra-tegic and operational measures verified in the selected company, effective measures have been proposed to alleviate the impact of the pandemic on compa-nies operating in the Czech manufacturing sector.

The aim of the bachelor thesis was to process literature data on the occurrence, deve-lopmental stages and the possibilities of breeding measures aimed at reducing the occurrence of gastrointestinal parasites in horses, supplemented by self-monitoring in the specified breeding. The EPG values of the box housing were compared with a new only beginning type of active housing. Age, pedigree and climatic conditions were also taken into ac-count.

Protective measures in Czech Civil Procedure Law Abstract This dissertation deals with the protective measures constituting a special type of the Czech civil procedure besides the proceedings on law finding, enforcement and insolvency. The theory refers to this sort of procedure as a set of procedural institutes that have little in common, except for the same basis residing in interim securing of rights or in securing effective exercise of rights. The author deals with the protective legal instruments as perceived by the predominant doctrine, which corresponds to the essence of the matter and to the legal regulation, that is to say, pre-trial reconciliation (also called a Praetorian reconciliation), preliminary measures (injunctions), pre-trial evidence and subject of the evidence securing, judicial (and also executor) lien and disturbed possession action. She emphasizes the general regulation of preliminary measures, but the submitted analysis is in a significant extent applicable as well to the preliminary measures under the Act on Special Court Proceedings. The objective of the dissertation is to present a complex work on the protective measures in Czech civil procedure law, currently absent in the Czech legal literature. The author has divided the dissertation into two parts - general and special. The...

The Vysočina region is not a homogeneous whole in terms of soil quality and climate. A European watershed runs across the Vysočina region, which divides the climate in the Czech Republic into maritime and continental. The total annual precipitation in the Vysočina region in the years 1961-1990 averaged 640 mm, while in the monitored years (2011-2014-2015-2016-2018) it decreased by 62 to 121 mm. The average annual temperature in the Vysočina region, which has been 0.4 oC lower for a long time compared to the rest of the Czech Republic, increased by 1.1 to 2.2 oC in the same period (long-term average 7.1 oC). Yields of monitored crops in the Vysočina region and the rest of the Czech Republic changed irregularly (up to 10%) during the year and year-on-year under the influence of several biotic and abiotic factors. Lack of water (drought) is and will be a bigger problem for the Vysočina region (in agriculture and forestry) than the average increase in annual air temperatures in recent years. Reducing the effects of drought requires a complex of measures with an emphasis on maintaining water in the landscape, ie on agricultural and forest land, and the need to care for its fertility in several directions.

Proceedings in judicial care for minors with a focus on the matters of institutional care of a minor and other upbringing measures Abstract The aim of this diploma thesis is to acquaint the reader with the regulation of proceedings in judicial care of minors, in which a child under fifteen years of age or a criminally irresponsible juvenile is imposed a measure pursuant to Act No. 218/2003 Coll. The Juvenile Justice Act, as amended, with all its specifics. Mainly focusing on the course of the entire proceedings from its beginning to its end and on protective care as one of the measures that is the most insensitive intervention in the life of the child to which it is imposed. The diploma thesis is divided into six chapters, in the first chapter there is an introduction to the topic with an explanation of some elementary terms. The following chapters discuss the various aspects of the proceedings, such as jurisdiction, with a focus on local jurisdiction and the transfer of jurisdiction, which is a typical institute for proceedings in judicial care for minors. In the third chapter, the work deals with interim measures that can be imposed both before and during the proceedings. This chapter also includes a short excursion into the procedure of the police authority and the public prosecutor before the initiation...

Title: Emergencies in nuclear power plants Objectives: The aim of this work is to summarize information about emergency plans of nuclear power plants Temelín, Dukovany and the accident at the Chernobyl nuclear power plant. Methods: Descriptive-analytical methods are used as methods in this work. Study sources and their subsequent research were used to develop this work. Results: The result is a summary of information on the emergency plans of the Temelín and Dukovany nuclear power plants and on the accident was the largest nuclear power plant accident in history. The current nuclear power plants in the Czech Republic place great emphasis on the prevention of nuclear accidents and on the overall safety of operation. Keywords: analysis, event, power station, reactor, measure

The Bachelor work deals calf nutrition to weaning in housing technology. The total development and health of calves influence of various factors, not only prenatal, but also in the postnatal period. However with successful weaning of calves We achieve basic of cattle breeding. Everything is dependent on maintenance, which is great for good health and production of calves parametres. For great economics of breed is very important to ensure relationship of stabling technology, which is the main aim of calves breeding. At the bachelor work is assessed the concept of calf nutrition a their housing and other parametres affected their health and general welfare of animal. At the first part of my work desribe the generally calf nutrition. After that especially colostrum period which is the best priority for great herd and milk period which is important as well to the weaning. At the second part the work describe housing technology of calves periods which is great for every breed. Here is too introducing chapter of the worst mistakes which we can see at the companies. The Bachelor work desribed concepts of calf nutrition at the agricultural company and their requirements for housing technology. This priority are very important for agricultural company and others subjects of farm production. At the end of my work recommended some resolutions of calves nutrition.

My thesis deals with selected problems related to the criminal justice in the matter of youth. These problems mainly result from the fact that this is a specific group of offenders and that it is necessary to react to their unlawful activities and viewed them in a different way compared to the cases of adults. Therefore criminal law of young offenders resulted in the separate legal regulation which is contained in the Act no. 218/2003 Coll., on Judicial System in the Matter of Youth. I divide this thesis internally into six parts which have a logical sequence. The first part deals with terminology which occurs in the Act and differs from general adjudication which is stipulated by the Criminal Code and Code of Criminal Procedure. It is necessary to acquire different terms to get a good orientation in the given issues. The second part deals with restorative justice on which basis the act on judicial system in the matter of youth is built up. It is a restoring justice where no primary vengeance exists. Since we cannot say that there exists a stable definition of restorative justice, I mention mainly the principles which this concept is based on. Further, I make a passing comment about some institutes and provisions in which the principles of restorative justice are reflected. Next part describes...

Thesis title: Legal regulation of watercourse protection Abstract Watercourses are the most important form of surface water occurrence in the Czech Republic, and therefore their condition also significantly affects the overall state of all our aquatic ecosystems. Despite of it, the ecological and chemical status of watercourses is still not satisfying. This fact requires an increase in the efficiency and complexity of their legal protection, which is the subject of this thesis. The aim of the first part of this thesis is to describe the national legal regulation of watercourses protection in the context of European and international law. At present, national and international legislation is significantly influenced by European legislation provided by the Water Framework Directive. The first part pays attention to the instruments of national legislation, that are relevant to the second part of the work. The first aim of the second part of this thesis is to analyse the basic measures proposed in the two selected sub-basins in order to achieve the objectives of the Water Framework Directive, particularly the good water status. Following this analysis, the second aim is to find out what specific instruments the current legislation provides for the realization of the proposed measures and whether these...

This diploma thesis deals with the evaluation of the gnawing presence and follow-up rot in the vegetation which is administrated by The forest cooperative in municipality Ledeč nad Sázavou. Those damages are caused by moufflons. The literature overview pays attention to wood-decaying mushrooms, especially the Stereum sanguinolentum, which have the secondary impact of gnawing. The thesis also deals with the cause of animal damages and the possibility of their elimination. In the practical part of the thesis it was determined the ratio of trees which are damaged by gnawing and the ration of trees damaged by gnawing with rot signs. Afterwards the average age of gnawing damages was determined in 3 vegetation groups. According to the research it was determined the economic loss at amount of 463 663 Kč. In the thesis there is also a suggestion for the elimination of the gnawing source.

Bachelor thesis titled Juvenile criminality as a serious social problem is presented to map out the criminal behavior of juveniles living in Tábor, depending on their social environment. The thesis is divided into the theoretical and practical part. The theoretical part of the thesis defines the terms related to the name of the bachelor thesis. The practical part is focused on research. Using quantitative research, the technique of collecting data analysis of documents and in-depth individual interviews with relevant staff dealing with criminal juveniles was used. The Examined group is made up of juveniles (15-18 y.o.), who were kept in the records of curators for children and youth in the district of Tábor and three curators for children and youth, who works in the city office of Tábor and than with municipal police officer of Tábor. This bachelor thesis should bring practical informations about juvenile delinquency in connection with the social environment in which juveniles live. In my research, I was looking for an answer to my research question: How does the social environment, in which juveniles live affects their criminal behavior? I have investigated the answer to this question, that there are more influences which can affect juvenile delinquency. Above all, it is the family, peers, school, the juvenile's residence and his psychosocial development experiences. The benefits of this work can be used by curators for children and youth who work with juveniles and, based on proven influences, can capture juvenile criminal behavior.

The aim of this diploma thesis is to elaborate a proposal for Strategic Development Plan of Třemošná for the years 20152025, in cooperation with city officials and company Novi Solutions, s.r.o. The partial aim of the thesis is to carry out a questionnaire survey among the inhabitants of the city and to elaborate a complete analysis of the city in the form of SWOT analysis according to priority areas. Furthermore, determination of the vision and the ensuing strategic objectives, measures, specific activities and indicators for their measurability.

This master thesis deals with the dropout in higher education at public universities in the Czech Republic. Main goal was to gain a perspective, how public universities look at the rising dropout, on which bases the attitudes of universities differ, how great attention the universities pay to dropout in their annual reports and long-term goals and which impact it has with respect to national and international policies. Answers to research questions were obtained firstly by analyzing of the secondary data (literature, research, public policy documents, annual reports and long-term goals of public universities) and secondly by analyzing of the primary data (expert semi-structured interviews with representatives of public universities, seminars on the dropout in higher education, internship at the Ministry of education, youth and sports). The outcome of the data analysis shows that dropout is a significant problem for the most of public universities because it has a growing trend year by year. Most of them see the dropout through the pragmatic perspective due to financing of public universities. Many others external and internal factors have impact on behavior and attitude towards to the dropout in higher education, yet pragmatic perspective seems to be essential.

The thesis deals with the influence of parents on the pedagogical direction of elementary school. Its aim is to find out what options to influence the pedagogical direction of elementary school parents currently have and how they make use of them. The work is divided into theoretical and research parts. The theoretical background is based on an analysis of texts and presents experiences and knowledge relating to this issue. Theoretical bases provide an overview of factors, which influence the pedagogical direction of elementary school and what role the parents can play in this process. The research part presents and evaluates the results of the research conducted at four elementary schools in Prague 12. The research method for data collection was an interview with the headmaster of these elementary schools and a questionnaire for parents of pupils. Proposed recommendations for the schools, which participated in the research, are based on the survey results and on the answers of the research questions. Their implementation into practice could facilitate the influence of parents in the pedagogical direction of the school. KEYWORDS Elementary school, cooperation, parents, headmaster, pupils, pedagogical direction, participation, influencing, options, measures.

This thesis negotiates with assessment of moufflon fluence on growing of cultures and natural young growths of the lands in holding of the Forest cooperative Ledec nad Sazavou. The secondary aim was determination of optimal quantity of animals in monitored areas, based on founded facts, and to compile proposal of provision which would lead to damage reduction. As method for finding actual number of moufflon population, there were used direct and indirect countings of animal population. Assessment of moufflon fluence on growing of cultures was based on terrain examination, following by of damage. Evaluation of growths was done on experimental lands. In this thesis, there are also information about damages caused by moufflons on forest growths and their elimination options.

Title: Determinants affecting an injury and prevention against the injury within a training planning in selected judo categories Goal: The main goal of diploma thesis is to find the most frequently injuries in judo at juniors and older juniors from 13 to 20 years using comparison and analysis of poll results. Find the causes of their origin and create a set of measures to prevent injuries to training and competition. Method: Survey, qualitative research, and professional literature analysis of general sport preparation with the focus on young juniors to old juniors. It is empirical research based on questionnaire surveys method. Results: Result showed that the most frequently injuries of both gender are fingers of limbs. The most frequently injury for mens gender is shoulder joint and back and for women It is ankle joint and wrist. Most requently injury for both gender are dislocation and muscle strain. Injuries come during the match in stand position. The main cause of the injury is a self- mistake. Key words: Judo, injuries, causes, measures

In todays world, which is full of conflict, security is an phenomena which directly deals with issues such as conflicts, wars or simple public security on daily basis. It is then clear that in some cases the security itself will be perceived with even greater seriousness. The goal of this bachelor thesis is to analyse the security measures and frameworks implemented for two sport mega-events which both took place in Rio de Janeiro, Brazil. These two events are the 2014 World Cup and the 2016 Olympic Games. Another step is comparison of gathered results which means comparison of specific attitudes, approaches, frameworks and ways in which the security was ensure. The last step is an interpretation of results via Final comparison and Conclusion which is going to indicate, whether there were any similarities or changes in designed frameworks and what frameworks exactly were designed according to which parameters.

Resumé The thesis deals with the topic of protective education. Protective education is a criminal law institute, which is not frequently imposed by the court. But this measure certainly carries out an irreplaceable function in the system of all measures. Nowadays, there is not such a publication which would be concerned just about the topic of protective education. The topic of protective education is usually published in connection with the issue of institutional care rather from a pedagogical point of view than a legal one. The aim of the master thesis is to provide comprehensive overview of legal analysis of protective education. The purpose is to evaluate legislation as well as to bring out the practices in the field of protective education. The thesis is devided into two parts. The first, theoretical part, is introduced by the chapter, which focuses on juvenile delinquency. The sanctioning of youth is very specific in comparison to sanctioning of adult offenders. It is highly important to emphasis on educational function of the measures. It is necessary to take this all into account when considering the possibilities of treatments with the deliquent youth. I devote this marginally in chapter 3. Chapter 4 is a focal point of the thesis. The chapter concerns the legal analyze of imposing the protective...

The bachelor thesis is focused on monitoring of the evolution of landscape in the cadastral area Dolní Kounice. In my thesis, I deal with a detailed analysis of the historical evolution of landscape in the study area up. I describe natural conditions, history and the current state of the landscape. Based on available information sources I evaluate changes in functions of landscapes and appearance of the landscape. Further I propose possible provisions of studied landscape in accordance with the genius loci of researched area.

The thesis is focused on the epidemic of Ebola between years 2014 and 2015 and response of the Czech Republic. The main objective of the thesis is to assess the strategy of the Czech Republic in order to eliminate import of Ebola. The thesis is using study of documents and its effort is a complex overview of the given matters. Used documents are especially information and reports of international and Czech organizations, regulations, expert articles, electronic inquiries and media reports. There was defined 5 research questions. First question is focused on the demographic and epidemiological characteristics of the epidemic in West Africa. Second question was analysing steps, which were performed within the system of preparedness for highly contagious infections in the Czech Republic. I have divided the whole strategy of the Czech Republic into 10 points. They consist of the enforcing of International Health Regulation (2005), Decision no. 1082/2013/EU of the EP and of the Council, National action plan for the case of event, which is subject to International Health Regulation and two directives, implementation of special measures on international airports, conclusion of cooperation agreements, transmission of information within the Czech Republic, simulation actions and humanitarian aid. Third question was analysing the respondence of arrival cards at the Václav Havel Airport in Prague. Respondence was approx. 40 %. (Jágrová, 2016a) Fourth question is assessing the efficiency of implemented measures using the recorded cases of suspicion. Although there was not any case of infection in the Czech Republic, it may be concluded, that implemented measures are efficient. Fifth question is focused on the assessment of implemented measures and suggestions, how the response of the Czech Republic may be improved. Preparedness of the Czech Republic was assessed as very good by experts. Also it may be concluded from results, that preparedness is sufficient. Suggested measures, how the response of the Czech Republic may be improved, are related to the system of rapid alert of the public, creation of team for humanitarian aid, maintaining of sufficient capacities and realization of simulation actions.

This thesis focuses on interpreting the impacts of the financial and economic crisis (2008/2009) on the Federal Republic of Germany. With the help of selected macroeconomic indicators, it compares the situation in the country before the crisis, its course and the state in which Germany emerged from the crisis. Additionally, this development is compared with the selected world economies. It also focuses on content analysis of anti-crisis measures of the state, especially the so-called "Konjunkturpakete", and necessary interventions in the banking sector. It then evaluates the amount and evolution of public gross debt. In conclusion, the thesis focuses on the analysis of the country according to the "Macroeconomic Imbalance Procedure" method. Conclusions in our work suggest that the Federal Republic of Germany managed to recover relatively quickly from the crisis, but still suffers from macroeconomic imbalances.

The diploma deals with an analytic evaluation of The European Court of Human Rights adjudication in the matter of D.H. and others versus the Czech Republic. The aim is to ascertain how this verdict has influenced school legislation and the educational practice. The research focuses on discovering whether the Czech Republic has been fulfilling the obligations established by the European Court, and mapping the consequences of the verdict on the practices of the involved parties, which are practical schools, school consultency facilities and the Czech School Inspectorate. The result is a comprehensive description of the steps which the government has made towards eliminating discrimination of Romany pupils in the education system. Based on the foundings, it can be stated that in the upcoming future there should not be any occurences of discrimination of pupils being put to practical schools.

The subject developed in my thesis relates to the "Exclusions from prohibition of quantitative restrictions". The origin of these exclusions can be found in the internal market law and more precisely in the free movement of goods. The free movement of goods is one of the four fundamental freedoms on which is based the internal market of the European Union. The free movement of goods is ensured by removing fiscal and non-fiscal barriers that hinder trade between Member States and which are prohibited between Member States. The fiscal barriers involve the prohibition between Member States of customs duties, all charges having equivalent effect and other fiscal barriers such as internal taxations. The non fiscal barriers involve direct quantitative restrictions which are quotas and bans, as well as measures having equivalent effect to quantitative restrictions (MEE). These non fiscal barriers are prohibited but they can be justified in some cases. Direct quantitative restrictions almost disappeared while measures having equivalent effect to quantitative restrictions may exist in various forms and variations. Measures having equivalent effect on imports are prohibited by the article 34 of the Treaty on the Functioning of the EU. Moreover, measures having equivalent effect on exports are prohibited by...

This paper provides an estimate of the costs of reducing employee turnover and an estimate of the costs of employee turnover in Slovenian companies. The study included all economic ctivities, and in this respect it is one of the few studies that focus on the complete economy of an individual country. The study estimated two groups of costs; namely, the costs of employee-preferred measures for reducing employee turnover rates in organisations and the average costs of replacing an employee in an organisation. When evaluating the costs of employee-preferred measures we mainly wanted to evaluate the costs of subsidising informal meetings, bonuses for the continuity of employment and bonuses for workplace attendance. Most other measures preferred by employees are of a non-financial nature, except for promotion, which we did not evaluate specifically as it is primarily part of the company‘s employment and job diversity policy. In estimating the costs of employee turnover we focused only on the costs of hiring a new employee: the cost of replacing an employee and the cost of introducing the new employee. Using several assumptions the estimated total cost of employee turnover in Slovenia ranges from €2.2 million to €3.4 million per year in year 2011.In addition to the estimations of both groups of costs, this paper also provides a comparison of evaluations of selected measures for reducing employee turnover as perceived by employees and employers. We arrived at mportant conclusions, as it turned out that employers give higher ratings to financial measures, while employees give higher ratings to non-financial measures.