The diploma thesis is focused on issues of employee benefits, which are components of rewarding empoloyees. These benefits are regulated in Act No. 586/1992 Coll., the law about income tax, which regulate primarily tax issue of benefits. Employees dont have labor claim of these benefits and whether or not they will be provided is to be decided by the employer. The theoretical part of this thesis defines basic knowledge of labour cost and labour accountancy. This part also defines basic types of benefits, their characteristics and other conditions of providing, as well as tax obligation. There are characteristics of a chosen organization and analysis of actual portfolio of employee benefits in the practical part of the thesis. Also, there has been realized a suggestion of a new portfolio of benefits, based on questionnaire results.

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Master of Agribusiness / Department of Agricultural Economics / Elizabeth Yeager / Crossbreeding has long been promoted as the preferred method of production for cow-calf producers. Unfortunately, crossbreeding can add complexity to maintain a consistent cowherd and can drive the need to purchase replacement females from outside the producer’s own herd. This has led some producers to pursue straightbreeding to provide their own supply of replacements and the opportunity to more narrowly select for individuals suited to a carcass quality grid marketing system. The subject of this thesis is a Red Angus based cowherd that breeds females to Red Angus sires in early parities. The same cowherd is bred to Simmental sires in later parities to produce a terminal F1 cross. It is the objective of this thesis to explore whether this operation’s straghtbred or crossbred calf crop provides an economic advantage to the other treatment. Mortality data were collected during pre-weaning for both steers and heifers. Mortality data were collected for steers during backgrounding and feedlot phases. Wean weights and feed conversion performance during the backgrounding phase was unavailable for use in this study. Feedlot and carcass data were captured for steers from both treatments. The straightbred treatment showed an advantage in carcass quality. The composite treatment showed a slight advantage in mortality cost during pre-weaning and feedlot phase, and a slight advantage in feed conversion and cost per pound of gain while in the feedlot. The composite treatment showed a significant disadvantage during the backgrounding phase. The primary advantage for the composite treatment was the difference in actual wean weights. This difference in wean weight carried over to a higher start weight during the feedlot phase. This was the driving factor in providing the composite group the economic advantage in this study and making it the more attractive production option.

The Olympic Games have become one of the world’s largest and most popular sporting events. With its massive scale, the costs that come with hosting the Games are elevating to unprecedented levels, leaving host cities with massive financial debt. So why do cities continue to bid for the rights to host the Games? In this paper I will attempt to answer this question by providing an overview of the bidding process and the economic impact of the Games and I will argue that the costs of hosting the Olympics are often underestimated while the benefits are greatly overestimated. I will then provide an alternative direction for the Olympic movement.

The Hospital Hill is characterised by illegibility,under-utilised space and lack of circulation control. Hospital Hill contains the Medical campuses of the University of Pretoria, as well as the Tshwane District Hospital. The Tshwane District Hospital is in the process of being upgraded to a Regional Hospital. This upgrade has profound implications on spatial organisation within the Hospital Hill Precinct and relationships between institutions and users. This design aims to improve the spatial connectivity between the Tshwane Regional Hospital and the Campuses of the University of Pretoria through the application of a series of open spaces for the benefit of public health. The hypothesis was tested and applied through the following methodology: • Analysis of site specific design indicators • Compilation of a user profile • Literature • Investigation of theories of restorative benefit and the experiential landscape to determine characteristics of an environment that could be beneficial to public health • Precedents and previous studies An open space development framework was compiled for the Hospital Hill. The Master Plan area focused specifi cally on the interface between the campuses of the University of Pretoria and the Tshwane Regional Hospital. Dr. Savage Plaza was identifi ed as the most important activity node of the Hospital Hill. This area was developed up to Sketch Plan design, applying some of the principles identifi ed in the theory, to argue for the development of open spaces with the potential to benefit public health. The Technical Investigation involved the development of a maintenance strategy for the open spaces. It includes the details of the hydrological systems applied at the Dr. Savage Plaza (stormwater detention feature, erratic fountain). Sreet furniture and edge details were investigated. / Dissertation (ML(Prof))--University of Pretoria, 2009. / Architecture / unrestricted

The graduation thesis addresses the questions of disability pensions and survivor benefits in Czech Republic. The first chapter handles the definitions of the concepts used in terms of pension insurance, the characteristic of pension system generally and the legal regulations of the contemporary system. The second chapter analyses the full and the partial disability pensions. The third chapter describes the widow's, the widower's and the orphan's pensions. The fourth chapter contains the analysis of the contemporary pension system since the implementation of the present valid legal regulation until the year 2007, with focus on disability pensions and survivor benefits. Sub chapter 4.1 contains analytical forecast of the amount spent on pensions and of the number of each type of pensioners. The fifth chapter targets the forecasting of the demographic development of the population in Czech Republic, the problems of contemporary pension system and the proposed modifications within the new reform of the pension system.

Rotavirus diarrhea causes a disproportionate amount of the world's childhood mortality. Approximately 611,000 children die each year due to complications of rotavirus infections. In this study we evaluate rotavirus vaccination using four different methods. We look at the epidemiological history of the disease and vaccination against the disease, then we evaluate the effectiveness of vaccination first using a cost-benefit analysis, then using an ordinary differential equations based model, and last through computer simulations in Matlab. We do a traditional cost-benefit analysis as suggested by the Public Health Service of the United States to evaluate the costs and benefits of implementing a rotavirus vaccination program in Egypt with the RotaRix vaccine. Our results show that given the current standards of care in Egypt, it would be more cost-beneficial for Egypt not to use the rotavirus vaccine. We formulate a model of the spread of rotavirus diarrhea based on a continuous time ordinary differential equations model of two viral strains of influenza. We expand this influenza model to include the case of co-infection. We further expand the original model to explore the effects of vaccination. We used computer simulations to further analyze the effect of vaccination as a control method. These simulations show that the spread of the disease is highly sensitive to the levels of cross-immunity between the strains, and the level of vaccination in the population. We found that the dynamics observed in the new model are similar to the dynamics observed in the original model. We found the minimum levels of vaccination necessary in this model to eradicate severe rotavirus disease and minimum levels of cross-immunity between the strains

Investment in electricity is a key element of the development process. Its importance is reflected in the growing recognition, since the 1960's, that investing in electricity provides and enhances knowledge, attitude and motivation necessary for economic and social development. The development and utilization of electricity create an economic atmosphere that has direct and indirect benefit for the economy. The direct impact is felt by most households who are able to affect households tasks more rapidly than before and save much time and effort in the process. Electricity also has an indirect impact on development. It improves the quality of life of the community by raising their income. The results of the survey at Katlehong confirms that the availability of electricity as a basic need appears to be far from satisfactory. Areas without electricity experience major social and economic costs as a result of dependency on costly and inconvenient energy sources. / Dissertation (MCom)--University of Pretoria, 1993. / Economics / unrestricted

We hypothesized that benefit finding would moderate the relationship between HIV-related stigma and psychological well-being in people living with HIV (PLWH). 106 PLWH completed an online survey that included measures of demographics, HIV-related stigma, benefit finding, and psychological well-being (depression, anxiety, anger). Results suggest that higher levels of benefit finding offset the negative effects of HIV-related stigma on anger. However, for individuals who fail to find benefits in their illness diagnosis, experiencing stigma may be associated with increased levels of anger.

Racial/ethnic differences underlying the illicit use of prescription stimulants (IUPS) were examined. A 2 X 2 (African American/Caucasian and male/female) design with n = 120 per group (mean age of 19.23, SD = 1.30) was used to evaluate survey responses regarding IUPS and their ADHD symptoms (using the Adult ADHD Self-Report Scale; ASRS). First, African Americans endorsed IUPS less frequently (p < .001) and reported lower levels of ADHD symptoms (p < .01). Second, participants rated three domains of risk for IUPS. African Americans perceived higher social risk (p < .001). No significant differences were found for legal or health risks. Third, African Americans perceived lower benefits for IUPS for concentration (p < .001), alertness (p < .001), and help with studying (p < .001). Minor gender differences are discussed and implications for targeting risk/benefit beliefs in IUPS prevention and treatment programs are discussed.