Pension Reform through Voluntary Opt-Out: The Czech Case

The importance of long-term public finance sustainability in the context of current financial crisis is still seen as one of the basic factors of economic stability. Demographic development resulting in higher percentage of people in retirement age versus economically active people is one of the main risks. There is a growing pressure on expenditures of age-related systems. For this reason the pension scheme reforms are major issue in advanced countries. While some countries have chosen strictly regulated approach towards pension reform, some have given its citizens a choice whether to stay in the old system, or whether to switch to a new one. Such a decision is very complex and whenever the choice was implemented, many more workers switched to a new system than was expected. In this paper, the authors present a micro-based simulation model for the Czech Republic that allows them to model the individuals’ switching decision using several economic and behavioral factors within an old (PAYG DB) and new (FDC) systems. It allows them to estimate the proportion of people who would opt-out to a funded pillar. The authors´ results indicate that under the assumption of rationality and long run predictability of most parameters, only a small fraction of population would choose the multi-pillar scheme. However, this conclusion holds only under a full rationality. Once the authors relax this assumption, a wide range of switching strategies become viable. Therefore, the expectations that the switch will be popular cannot be based only on economic factors, but must also incorporate behavioral aspects, such as the risk of aversion.pension system reform, opt-out, pension fund

Sports center

Téma diplomové práce je novostavba sportovního centra v Uherském Brodě. Objekt je částečně podsklepený se dvěma nadzemními podlažími. Budova je navržena ze systému Porotherm a stropních panelů Spiroll. Střecha je jednoplášťová plochá. V objektu se nachází 4 squash kurty, lasergame aréna, posilovna, tělocvična, sportbar, restaurace s bowlingem.The theme of diploma thesis is the newly built sports center in Uherský Brod. The building is partially cellar with two above ground floors. The building is designed from Porotherm system and from prestressed concrete floor slab Spiroll. The roof is warm flat roof. There are 4 squash court, lasergame hall, fitness room, gym, bar and restaurant with bowling.

Surface microhardening studies on steels after high feed milling

The paper deals with the impact of high-speed machining production methods on the integrity of component surfaces. One has to point out that cutting conditions during machining have a significant impact on the final properties of surface and subsurface layers of the workpiece. The conclusion summarizes and analyzes the achieved results of experimental activities on stainless austenitic steel 1.4301, hardened tool steel 1.2343 and high-speed steel 1.3344 (ASP 2023). The results of the work experimental parts demonstrate the influence of cutting parameters on selected surface integrity ones, specifically strengthening the surface and subsurface layers. The performed experiments show that microhardness of a surface layer of the machined material can be influenced by suitable cutting conditions and other cutting process parameters.Web of Science12223022

Zjemňování zrna protlačované hořčíkové slitiny AZ31 procesem Ecap

Extruded Mg – 3%Al – 1% Zn (AZ31) magnesium alloy was subjected to ECAP (Equal Channel Angular Pressing) processing at 523 K (250 °C). At the processing temperature of 523 K, fine grains with the average grain size of 2 – 3 μm are formed as a result of dynamic recrystallization originated by fine Mg17Al12 (γ) phase particles having 200 nm diameter dynamically – precipitated during ECAP processing. Microstructural evolution during ECAP was studied systematically using optical microscope and transmission electron microscope.Protlačená hořčíková slitina Mg – 3%Al – 1%Zn (AZ31) byla zpracována procesem ECAP (úhlové protlačování rovnostranným kanálem) realizovaného při teplotě 523 K (250 °C). Při teplotě 523 K bylo dosaženo zjemnění průměrné velikosti zrna 2 - 3 μm, které bylo dosaženo dynamickou rekrystalizací jemné γ faze Mg17Al12 s průměrnou velikostí 200 nm. Vývoj mikrostruktury během ECAP byl systematicky studován na optickém mikroskopu a využitím transmisní elektronové mikroskopie

Quality and Performance of the Company in the Czech Republic

Quality management contributes to increasing the performance of an enterprise through the application of such working procedures which ensure in the end the output required by customers. It also ensures the realization of revenues and profi t for the enterprise. Quality is usually studied separately, whereas this analysis is focused on the elimination of confl icts and the resulting costs and ineffi ciencies in the company. Quality can also be seen in the narrower sense as a quality product which focuses on satisfying customer requirements. It is clear that quality management in the enterprise must lead to a quality product and customer satisfaction. Performance is also usually examined separately using the tools of fi nancial analysis (mainly ratios). What is lacking in research to date is the clear and conclusive interconnection of quality and performance and its parameters. The subject of this paper is the analysis of quality (with emphasis on product quality) and its infl uence on business performance (represented by selected fi nancial ratios). The aim of this article is to fi nd the level of product quality in a company and identify those quality factors aff ecting a company’s performance. The resulting interconnection of the parameters of quality and performance should guarantee that the infl uence (selected parameters) will be refl ected in the quality of business performance possible through the simultaneous management of quality control and infl uence on future business performance

Evaluation of Tax-Revenue Forecasts in the Czech Republic (in Czech)

The article analyzes macroeconomic forecasts of tax revenue in the Czech Republic. Forecasts are tested for their biases on data from Czech Republic from 1993 to 2003. The authors argue that Czech tax-revenue forecasts were highly biased and the hypothesis of unbiasedness could not be rejected for most of Czech taxation, excluding consumption taxes. The best-forecast quality concerned consumption taxes (VAT and excise), where the bias was about 6–7 percent. There was significant improvement in the forecast quality for personal-income tax, though little improvement elsewhere.public finance, tax revenues, revenue forecast, national budget

Quality and Performance of the Company

The aim of this article is to find out the level of product quality in a company and identify those factors of quality that affect a company’s performance. Research has been carried out in companies in the Czech Republic because there are no specialized studies of a similar kind in the Czech Republic which would examine the relationship between quality and performance. Another aim of the research, some results of which are presented in this paper, is to contribute to filling the gap.Cílem článku je zjištění úrovně kvality produkce podniku a identifikace faktorů kvality, které ovlivňují výkonnost podniku. Výzkum byl proveden v podnicích v ČR, neboť v současné době neexistují v ČR relevantní studie, které by objasňovali vztah mezi kvalitou a výkonností. Dílčím cílem výzkumu, který je uveden v tomto článku, tak bylo zaplnění této mezery

Early short stories by Viktor Dyk

Katedra české literaturyFaculty of EducationPedagogická fakult

Acute Limb Ischemia in Pre-hospital Emergency Care

Bakalářská práce se zabývá tématem akutní končetinové ischémie u pacientů v přednemocniční neodkladné péči (dále jen PNP). Je zaměřena na přehled této problematiky u výjezdové základny Zdravotnické záchranné služby Karlovy Vary (dále jen ZZS KV) a postup posádek rychlé zdravotnické pomoci (dále jen RZP) v terénu. U postupu posádek RZP se práce zabývá vyšetřením pacientů a následnou péčí v přednemocniční neodkladné péči. Cílem práce je zjistit, zda posádky RZP správně vyšetřují a následně léčí pacienty s akutní končetinovou ischémií (dále jen AKI) v PNP a jak správně diagnostikovat cévní uzávěr v PNP. Teoretická část práce pojednává o tom, jak může AKI vzniknout a jak ji dělíme podle patogeneze. Následně se zabývá klinickým obrazem pacientů s AKI a jak probíhá správná diagnostika. Nakonec se zabývá terapií pacientů s AKI. Praktická část práce je zaměřena na rozbor výjezdů k pacientům s AKI za dané období a na postupy posádek RZP u pacientů s AKI, kdy posuzujeme shodu jejich postupů s odbornou literaturou.The bachelor thesis deals with the topic of acute limb ischemia in pre-hospital emergency care. It focuses on a statistical overview of this issue at the exit base of the emergency service of Karlovy Vary and the progress of ambulance crews in the field. In the procedure of ambulance crews, the thesis deals with the examination of patients and subsequent care in pre-hospital emergency care. The aim of the thesis is to find out whether the ambulance crews correctly examine and subsequently treat patients with acute limb ischemia in prehospital emergency care and how to correctly diagnose vascular occlusion in prehospital emergency care. The theoretical part of the thesis deals with how acute limb ischemia can arise and how do we divide it according to pathogenesis. Subsequently, it deals with the clinical picture of patients with the diagnosis and how the correct diagnosis is made. Finally, it deals with the therapy of patients with acute limb ischemia. The practical part of the work is focused on the statistical analysis of trips to patients with acute limb ischemia for a certain period of time and on the procedures of ambulance crews with patients, where we compare congruency of their methods with the literatur