Evidence–Based Practice for Psychologists in Education: A Comparative Study from the Czech Republic, Slovakia, and Slovenia

The objective of this paper is primarily to compare and describe the development of the effective tax rate (relative tax burden) on the taxpayer earning only income from employment and emoluments in the Czech and Slovak Republics. The reason for choosing this type of income has been its importance in terms of the volume of tax collection in the area of natural persons income tax in the Czech Republic. The actual comparison has been performed for the years 2010, 2011 and 2012. In all cases, the legal status was considered that was valid and effective as of 31. 12. of particular year. Comparison of the effective tax rate was performed not only between the individual countries themselves, but also chronologically for individual countries (the Czech and Slovak Republics, respectively). After the general introduction, the relevant legislation as to incomes from employment and emoluments in both countries is explained. A separate chapter discusses the specification of the applied methodology, within which basic starting points and the simplifications applied are defined. Another part of the paper contains outputs from compiled mathematical models. These are presented in the form of graphic outputs and supplemented with commentary.

Download Full-text

TRANSLATING FOREIGN-DEVELOPED INSTRUMENTS TO GUIDE NURSING PRACTICE IN THE CZECH REPUBLIC: DO THEY ENCOURAGE EVIDENCE-BASED NURSING?

Profese online ◽

10.5507/pol.2010.015 ◽

2010 ◽

Vol 3 (3) ◽

pp. 165-174 ◽

Cited By ~ 1

Author(s):

Petra Mandysová ◽

Eva Hlaváčková

Keyword(s):

Czech Republic ◽

Nursing Practice ◽

Evidence Based ◽

The Czech Republic ◽

Evidence Based Nursing

Download Full-text

A Comparative Study Of Egovernment Implementation In The Czech Republic And Others V4 Countries

The 8th International Scientific Conference "Business and Management 2014" ◽

10.3846/bm.2014.078 ◽

2014 ◽

Author(s):

Jan Luhan ◽

Bernard Neuwirth

Keyword(s):

Czech Republic ◽

Comparative Study ◽

The Czech Republic

Download Full-text

Apple cultivars bred in Holovousy. Part 1 – Characteristics of the orchard

Horticultural Science ◽

10.17221/131/2012-hortsci ◽

2013 ◽

Vol 40 (No. 1) ◽

pp. 8-15 ◽

Cited By ~ 1

Author(s):

J. Blažek ◽

J. Křelinová

Keyword(s):

Czech Republic ◽

Powdery Mildew ◽

Comparative Study ◽

Sectional Area ◽

Harvest Time ◽

Cross Sectional ◽

The Czech Republic ◽

Golden Delicious ◽

Apple Cultivars ◽

The Mean

 Twenty-one standard apple cultivars bred in Holovousy and registered in the Czech Republic during 1994–2011 were included in a comparative study. Their tree parameters and yields were evaluated from 2004 till 2011 in a comparison to cvs Golden Delicious and Jonagold within experimental orchards planted on M 9 rootstock using a tree spacing of 4 × 1 m. The cultivars mutually differed in the mean term of flowering starting up to 6 days. The harvest time of 5 summer cultivars covered the harvest season from July 14 till the end of August. The remaining cultivars were storable, and on average, their harvest started between the September 8(Nabella) and November 8 (Rubimeg). Cvs Resista, Selena and Vysočina were evaluated as totally resistant to scab and 5 other cultivars were distinguished by very low susceptibility to the disease. In the case of powdery mildew this desirable level of tolerance was observed on 7 cultivars. The most vigorous according to trunk cross-sectional area was cv. Mivine, whereas the weakest growing cv. Selena was 52% smaller in this parameter. Significant differences among cultivars were also found in the case of yield precocity. In total, the most productive in this study was cv. Clijo, with mean annual harvest equal to 44.3 t/ha. The lowest level of annual harvest (25.6 t/ha) gave cv. Selena, but its crop efficiency was one of the highest.

Download Full-text