Komparace osobní důchodové daně ve vybraných zemích

The aim of this thesis is to compare personal income tax on selected types of taxpayers in selected countries with a focus on income based on personal income tax legislation in Thailand, Vietnam, Laos, Cambodia, Philippines, Malaysia, Singapore, Hong Kong, India, and Indonesia. The first part will focus on the characteristics of personal income tax. This chapter will also describe social security contributions and define the tax burden indicators for international comparison. The second part will be devoted to the description of legislative adjustments of personal income tax in individual selected countries, which will then be compared. The third part will focus on the analysis and comparison of the tax burden of selected types of taxpayers in selected countries.The aim of this thesis is to compare personal income tax on selected types of taxpayers in selected countries with a focus on income based on personal income tax legislation in Thailand, Vietnam, Laos, Cambodia, Philippines, Malaysia, Singapore, Hong Kong, India, and Indonesia. The first part will focus on the characteristics of personal income tax. This chapter will also describe social security contributions and define the tax burden indicators for international comparison. The second part will be devoted to the description of legislative adjustments of personal income tax in individual selected countries, which will then be compared. The third part will focus on the analysis and comparison of the tax burden of selected types of taxpayers in selected countries.154 - Katedra financídobř

BGI Cross-Scale Coupling Space Connecting Regional Greenway and Community

At present, China is advancing its territory spatial planning, implementing the requirements of the Paris Agreement and the Convention on Biological Diversity through the construction of the GI, reducing the impact of urban development on climate change, improving ecosystem services, and maintaining sustainable urban development. Regional territory spatial planning provides a planning method for urban and regional green infrastructure. However, there is a lack of research on the green infrastructure construction mode connecting the boundary space of these two scales of greenway networks. Greenway systems must be highly connected to maintain basic ecological functions (Forman 1995, Urban 2001, Coulon 2004). In this paper, the concept of Boundary Green Infrastructure (BGI) is proposed, that is, the ecological space where the urban green infrastructure (UGI) network and regional green infrastructure (RGI) network intersect at the boundary of urban areas. BGI has the capability of connecting two levels of the greenway network. This paper selects greenway systems in six European cities as case studies. By calculating the patch landscape stability, the best BGI distance threshold range was determined, and the BGI range was determined by comparing the differences between patch importance indexes. This paper analyzes the spatial pattern of BGI and summarizes the BGI planning strategy suitable for the sustainable development of Chinese cities, which also provides a reference for the GI system in Europe. It has been proved that BGI can strengthen the connection between urban and regional greenway networks, improve ecological functions, and connect cross-scale greenway networks. Based on the above methods, this paper analyzes the current BGI indicators of Harbin (the capital of Heilongjiang Province, China) and optimizes the BGI of Harbin\u27s cross-scale greenway network. Thus, the landscape connectivity of the optimized greenway system can be improved, the ecological core area can be increased, and the ecological function can be advanced, which proves the feasibility of connecting the multi-scale greenway network with the BGI model

Methods for Voltage Monitoring, Analysis and Improvement in Active Distribution Networks

Power Distribution Networks (DNs) deliver electricity from the transmission systems to the consumers. The proliferation of diverse load components and distributed generators in active DNs is drastically changing the power demand and supply patterns in the DN, which in turn has led to significant stress and uncertainty on the voltage profiles of the DNs. Nevertheless, the communication and computation capabilities of the modern DNs have enabled cyber-enabled power components such as DG (Distributed Generator)}devices to make intelligent decisions through information exchanges. As such, in this dissertation we leverage on this novel capability to present algorithms for voltage monitoring, analysis and improvement that allow the system operator to assess the voltage profile of the DN and to take preventative actions for enhancing voltage profiles and preventing undervoltage/overvoltage incidents. In the subsequent chapters, we present performance guarantees and simulation studies on the proposed algorithms, and compare the algorithms introduced in this dissertation with the state-of-the-art

Methods for Voltage Monitoring, Analysis and Improvement in Active Distribution Networks

Power Distribution Networks (DNs) deliver electricity from the transmission systems to the consumers. The proliferation of diverse load components and distributed generators in active DNs is drastically changing the power demand and supply patterns in the DN, which in turn has led to significant stress and uncertainty on the voltage profiles of the DNs. Nevertheless, the communication and computation capabilities of the modern DNs have enabled cyber-enabled power components such as DG (Distributed Generator)}devices to make intelligent decisions through information exchanges. As such, in this dissertation we leverage on this novel capability to present algorithms for voltage monitoring, analysis and improvement that allow the system operator to assess the voltage profile of the DN and to take preventative actions for enhancing voltage profiles and preventing undervoltage/overvoltage incidents. In the subsequent chapters, we present performance guarantees and simulation studies on the proposed algorithms, and compare the algorithms introduced in this dissertation with the state-of-the-art

Controlling the Morphology of Aggregates of an Amphiphilic Synthetic Receptor through Host-Guest Interactions

A new amphiphilic receptor containing a macrocyclic anionic headgroup and a single alkyl chain was prepared through an efficient templated synthesis. The interdependence of the aggregation behavior and the host-guest chemistry was studied. In the absence of any guest the terminus of the alkyl chain of the receptor is included inside the hydrophobic cavity of the macrocycle (as evident from 1H NMR studies) leading to self-assembly into micrometer-long nanotubes (as evident from TEM studies). The alkyl chain can be displaced by an acridizinium bromide guest (as evident from 1H NMR and ITC), which leads to a dramatic change in aggregate size and morphology (as evident from DLS). Studies of the solubilization of Nile red suggest that the resulting aggregates are micelles with a cmc of around 35 µM. These results represent a new addition to the still small number of water-soluble amphiphilic receptors and one of the first examples in which specific host-guest chemistry controls the size and shape of nanoscale aggregates.

Governor Celebrates Funding for Mattapan Community Health Center

BACKGROUND:There is no single standard chemotherapy regimen for elderly patients with advanced gastric cancer (AGC). A phase III trial has confirmed that both capecitabine monotherapy and capecitabine plus oxaliplatin are well tolerated for elderly patients with AGC, but their economic influence in China is unknown. OBJECTIVE:The purpose of this cost-effectiveness analysis was to estimate the effects of capecitabine monotherapy and capecitabine plus oxaliplatin in elderly patients with AGC on health and economic outcomes in China. METHODS:We created a Markov model based on data from a Korean clinical phase III trial to analyze the cost-effectiveness of the treatment of elderly patients in the capecitabine monotherapy (X) group and capecitabine plus oxaliplatin (XELOX) group. The costs were obtained from published reports and the local health system. The utilities were assumed on the basis of the published literature. Costs, quality-adjusted life years (QALYs), and incremental cost-effectiveness ratios (ICER) were estimated. One-way and probabilistic sensitivity analyses (Monte Carlo simulations) were performed. RESULTS:In the cost-effectiveness analysis, X had a lower total cost ($45,731.68) and cost-effectiveness ratio ($65,918.93/QALY). The one-way sensitivity analysis suggested that the most influential parameter was the risk of requiring second-line chemotherapy in XELOX group. The probabilistic sensitivity analysis predicted that the X regimen was cost-effective 100% of the time, given a willingness-to-pay threshold of $26,598. CONCLUSIONS:Our findings show that the XELOX regimen is less cost-effective compared to the X regimen for elderly patients with AGC in China from a Chinese healthcare perspective