Innovativeness of Small and Medium Enterprises as a Means to Increase their Market Competitiveness

Konkurencyjność małych i średnich przedsiębiorstw jest ściśle powiązana z możliwością wprowadzania w nich innowacji. Zagadnienia te są częścią omawianej w artykule analizy opartej na badaniach ankietowych oraz rozmowach, przeprowadzonych w losowo wybranych firmach z sektora MŚP. Celem tych badań było stwierdzenie, jaki jest poziom innowacyjności polskich przedsiębiorstw oraz czy firmy wprowadzające innowacje zwiększają swoją konkurencyjność na poszerzającym się rynku. Określono również przeszkody utrudniające prowadzenie działalności innowacyjnej oraz źródła wykorzystywane przez MŚP do finansowania nowych rozwiązań. Stosunkowo niski poziom innowacyjności polskich MŚP związany jest głównie z brakiem odpowiednich środków finansowych, wysokim ryzykiem oraz brakiem współpracy firm z instytucjami badawczo-rozwojowymi

The impact of longevity on health care systems

Population's ageing and the increasing longevity of life are not spontaneous processes. In reality, it is a society's achievement that people are given a chance to live longer. This state is obviously achieved only when citizens take this opportunity seriously and contribute to the overall conditions with their own interests and behavioral choices. More importantly, with people living longer, the overall picture of the society is changing. It even forces grand financial schemes to change, including the health care one which must comply with societal changes. In this regard we can clearly perceive that some of the aspects that we could have been relying on in the past are becoming obsolete and new concepts emerge, that have to betaken seriously. The paper will be based on the overall picture of determinants and factors that poses longevity on health care systems. Specific situation in the Czech health care system, is assessed and the financing schemes used will be described, including current trends caused by economic downturn. The arguments for maintaining and enhancing schemes of health care financing without individual risk assessment will be discussed and presented to the participants.peer-reviewe

CZECH BOATMEN EMPLOYED IN THE NETHERLANDS: UNUSUAL INCOME TAXATION AND AN UNRESPONSIVE PUBLIC

International treaties on the limitation of double taxation have set out rules which regulate in which country tax should be paid if taxpayers receive earnings from abroad. This article deals with the place of taxation for gross wages. These taxes are predominantly paid in the country, where the employer has got its registered office. Some rare exceptions exist, however, where the employee reports and pays tax in the country of their origin, i.e. where they have their domicile. This applies to the earnings from employment of Czech boatmen employed in the Kingdom of the Netherlands based on a treaty concluded with the former Czechoslovakia in 1974. The Financial Administration of the Czech Republic has placed many boatmen and their families in a highly unfavourable social situation as a result of demands for the repayment of income tax on earnings from employment, including sanctions, despite the option of a refund of any tax paid in the Netherlands. The objective of this article is to point to a possible conceptual solution for such exceptions. Keywords: income tax, earnings from employment, tax domicile, treaty on the limitation of double taxation, Czech boatmen

Financial schemes for active ageing and elderly well-being improvement

The result was supported by the students’ project “Wealth and poverty as a problem in terms of economics of productive consumption” with support for specific university research grant at the University of Finance and Administration 2020.This paper aims to enlighten those issues and suggests prepaid health schemes as a supplementary financing scheme for voluntary healthcare provision, provided that the solid universal health care system is maintained well. At the same time, it tracks the changes in specific needs of the elderly and emphasizes the link to pension systems and their extensions as the reliable resource of financing voluntary care for the elderly. Methodologically we use empirical analysis of social system settings, SWOT analysis for the prepaid programmes, theoretical explanation of the financing mechanisms targeted at older age and general theory of public finance and social security [...]

Set of Practical Tasks for Teaching Electronic Circuits with NI ELVIS System

Import 21/10/2013Bakalářská práce popisuje návrh a vytvoření přípravku pro výuku předmětu technika elektronických přístrojů. Přípravek má realizovat základní zapojení s operačním zesilovačem. Práce zahrnuje teoretický návrh obvodového schématu, jeho technické realizování v podobě vytvoření DPS, navržení softwaru pro zobrazení a vyhodnocení měřených dat v programovacím prostředí LabVIEW. Závěr je věnován shrnutí poznatků a výsledků bakalářské práce. Výstupem se stává funkční zařízení pro měření na operačním zesilovači a soubor laboratorních úloh pro předmět technika elektronických přístrojů.The bachelor thesis describes design and conceiving of the device for teaching electronics devices. This device should implement a basic connection with an operational amplifier. This written work comprise the theoretic design of a circuit diagram, its technical realization by creating printed circuit board, design software for representation a evaluation measured data in LabVIEW. The conclusion of this work is dedicated for bachelor thesis knowledge and results. Functional device for measuring on operational amplifier and set of laboratory tasks are the results of this bechelor thesis.450 - Katedra kybernetiky a biomedicínského inženýrstvívelmi dobř

Equipment for Waste Handling

Import 23/07/2015Bakalářská práce se zabývá konstrukčním návrhem zařízení pro občasný transport nádob na komunální odpad. Nejprve se zabývá návrhem konstrukce zařízení, který vychází z rozměrů plechové popelové nádoby. Po výběru nejlepší varianty je provedena komplexní kontrola rámu metodou MKP. Dále se statickými výpočty zjistí síla, potřebná k naložení nádoby na zařízení, reakce v čepu kola vozíku, který se zkontroluje na ohyb. Dále se zkontroluje trubkové pouzdro, které zajišťuje polohu rukojeti, na ohyb.Bachelor thesis deals with the engineering design of equipment for occasional transport of municipal waste containers. At first, it deals with the construction design of the equipment based on the dimensions of sheet metal ash bin. After selecting the best option, a complex FEM analysis of the frame is performed. Furthermore, static calculations are performed to determine the force required for loading of the container on to the equipment, counteracting force in the axle pivot of the cart, the pivot is also checked for bending. Lastly, bending stress analysis for the tubular sleeve that secures the position of the handle is performed.347 - Katedra částí a mechanismů strojůvýborn

Simulation Models of Interest Rates

Katedra pravděpodobnosti a matematické statistikyDepartment of Probability and Mathematical StatisticsMatematicko-fyzikální fakultaFaculty of Mathematics and Physic

Wales After Devolution: Building a Unique Region and European Union’s Role in the Process

This paper deals with the issue of building Wales as a unique region in the context of the European Union and its resources. The author focuses on the period after 1999, i.e. the time when devolution took place and when official Welsh representatives emerged via the National Assembly for Wales (NAW). Since then, Wales has entered into cooperation with the EU, in order to gain access to resources provided by the Union. The cooperation is however of a specific kind, since officially, Welsh representatives have to communicate with the EU through the political representation of Great Britain. Nevertheless, by acting informally, Welsh representatives manage to avoid the British government in relevant contexts and communicate with the EU directly. In this way, they are able to exploit the formal and informal rules for their advantage (i.e. for building Wales as a unique region). The main purpose of this text is to show that the case of Wales can be replicated by any region that has official political representation, even if it has only weak representative institutions and has to deal with limitations posed by the existence of a central government