Measures to combat the coronavirus pandemic in the field of tax law Abstract On March 11, 2020, the World Health Organization declared a pandemic in relation to the worldwide spread of SARS-CoV-2, a member of the coronavirus family. A few days later, the Czech Republic responded to the situation by declaring an emergency status. Throughout the duration of the coronavirus pandemic, a number of measures were taken in diverse areas of law to influence or mitigate the effects of the coronavirus pandemic. One of these areas was the field of tax law. Therefore, the subject of this thesis is the measures to combat the coronavirus pandemic in the field of tax law. With regard to the number of measures adopted, I am focusing on two selected measures that have been adopted under Act No. 609/2020 Coll. amending certain tax law and certain other laws ("the tax package"), namely the introduction of a progressive tax rate and the abolition of super-gross salary as a partial base of the employment income tax. The aim of this thesis is to describe the most important measures in the field of tax law and to critically assess whether the introduction of a progressive tax rate and the abolition of super- gross salary as the partial base of the employment income tax are measures to combat the coronavirus pandemic in the field...

Background: In 2020 the world was hit by the Coronavirus pandemic and the WHO issued information on how to diminish global virus spreading. In Sweden new rules and regulations concerned among other social sectors maternity and childbirth care. Aim: The aim of the study is to describe experiences by parents of expecting and giving birth to a child during the Coronavirus pandemic. Method: The study is an interview study. The collection of data consists of ten semi structured interviews with parents who were selected through convenience and snowball selections. A qualitative content analysis with inductive approach were used on analyzing the material. Result: The following four main categories were base for the results; Anxiety during pregnancy and childbirth. Partners feeling of exclusion. Handling of current life situation and Parents feeling of powerlessness. The parents felt concern and experienced powerlessness during the periods of pregnancy and childbirth. The anxiety was enhanced by the fact that there was lack of information on the influence on the fetus and the pregnant woman by the virus disease and by altered official regulationsconcerning to maternity care and childbirth care. Conclusion: A pandemic creates anxiety and feelings of powerlessness which brings the conclusion that the parents need more support and information. Both parents should as much as possible be included in all phases of pregnancy, childbirth, and maternity care even during a pandemic, to minimize psychic disorder. This also increases the possibilities for parental affiliation and equality in parenthood. National guidelines for maternity care and childbirth care need to be created, preparing for upcoming pandemics. Scientific evidence should be at hand before children and parents are separated in health and medicine care. Future research should start from a family orientated perspective in health and medicine care, where the participation of all family members is seen as equally important. / Bakgrund: År 2020 drabbades världen av Coronapandemin och WHO gick ut med information för att minska smittspridningen globalt. I Sverige kom nya riktlinjer och regler vilket påverkade mödrahälsovård och förlossningsvård. Syfte: Syftet med studien var att beskriva föräldrars erfarenheter av att vänta och föda barn under Coronapandemin. Metod: Studien är intervjustudie. Datainsamlingen utgjordes av tio semistrukturerade intervjuer med föräldrar vilka valdes ut genom bekvämlighetsurval samt snöbollsurval. En kvalitativ innehållsanalys med induktivt förhållningssätt användes vid analys av materialet. Resultat: Följande fyra huvudkategorier blev grunden till resultatet: Oro under graviditet och barnafödande, Partners utanförskap, Hantering av rådande livssituation och Föräldrars maktlöshet. Föräldrarna upplevde oro och maktlöshet under graviditet och förlossning, oron förstärktes av det faktum att det var brist på information kring virusets påverkan på fostret, den gravida kvinnan och kring ändrade riktlinjer inom både mödrahälsovård och förlossningsvård. Slutsats: En pandemi skapar oro och maktlöshet vilket medför att föräldrarna behöver mer stöd och information. Båda föräldrarna bör i möjligaste mån inkluderas i hela vårdkedjan kring graviditet, förlossning och tiden på BB även under pandemier för att minimera psykisk ohälsa. Det ökar även möjligheter för en god anknytningsprocess och ett jämställt föräldraskap. Nationella riktlinjer för mödrahälsovård och förlossningsvård behöver skapas så att alla är förberedda inför kommande pandemier. Vetenskaplig evidens bör finnas innan barn och föräldrar separeras inom hälso-sjukvården. Framtidens forskning bör utgå från ett familjecentrerat perspektiv inom hälso- och sjukvård, där hela familjens delaktighet är lika betydelsefull.

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This is a qualitative study that explores elderly Syrian immigrants’ experiences of using smartphones for information and social interaction during the coronavirus pandemic in Gavle, Sweden. The sample used in this study consists of five elderly Syrian immigrants from Gavle city. The data was collected through five semi-structured online interviews; the social capital theory was used together with previous research to analyze the results. The results show that the use of smartphones had a very important role in the social interaction of Syrian immigrants during the Coronavirus pandemic. The use of smartphones during the Coronavirus crisis reduced the negative effects of the social distancing policy, facilitated communication and interactions with family and friends, and communication with health and social services. Moreover, smartphones are a renewed source of scientific information regarding the Coronavirus pandemic worldwide. The results of this study show some simple challenges faced by this sample of elderly Syrian immigrants while using smartphones for social interactions.

The world was seriously affected by the outbreak of the Coronavirus pandemic. The research question of the thesis is: "How could China's assistance to Italy and Spain throughout the Coronavirus pandemic help China increase its cooperation with the European Union?". This paper will analyze how Covid-19 created an opportunity that Xi Jinping used to strengthen his country's relations with the European Union. Also, it will present China as a state that wants to cooperate with other states and is ready to help anyone in case of an emergency. The research question was studied through the theoretical lenses of neoliberalism and two of its concepts - complex interdependence and soft power. The method that was utilized is textual analysis because it helped identify China's messages in the country's intensive public diplomacy during the pandemic. The conclusion is that China successfully used the window created by the pandemic to deepen its strategic partnership with the European Union.

The objective of my study is to contribute with knowledge of how the Coronavirus pandemics may have bestowed restrictions, or alternatively, possibilities for the learning, development, and well-being of the children in the selected preschool unit which this study targets. In it, I identify how the teachers in this preschool unit interpret and approach the frame factors that are determined outside the teaching processes and how those frames are perceived as opportunities or limitations for the preschool quality in terms of attained goals as set out in national preschool educational curriculum – both before and during the pandemics. The empirical data comprises nine qualitative interviews of preschool teachers from different preschools in the selected preschool unit. I have chosen to make use of frame factor perspectives to analyze the results of my study. The results of my study show that external economic and political frames such as, time, the children group, the physical preschool setting, teacher density, the teachers’ competence, and different steering documents – which all are perceived by preschool teachers to be external and political frames that impact the preschool teachers’ working conditions and organisation for the diverse preschool educational processes. The Corona pandemics has shaped a number of new external frames for preschool teachers and their work. New resources in terms of staff competence training, clear-cut recommendations from health authorities and political leaders with regard to safer work establishment has been seen as required for the entire pandemics. Staff concerns about contagion, compounded work-loads, teaching-staff animosity vis-à-vis outdoor teaching as well as absence of well-defined frames, are all factors which are perceived as limitations to staff motivation and to a joint concerted action in transforming the adaptive preschool way of working – which results in a worsening educational quality for the preschools in this unit during the Coronavirus pandemics. The preschool group that conducts children education exclusively outdoors have thus been less impacted.

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[pt] Durante a pandemia, em que grande parte das pessoas ficou isolada em suas casas, a troca de mensagens por WhatsApp e o uso das mídias sociais foi fundamental para que muitos se mantivessem informados sobre o tema. Nesse cenário, o influenciador digital foi uma figura que contribuiu significativamente para que as mensagens fossem tivessem maior alcance. Assim, eles passaram a contribuir para o debate público e ter um papel político. Nesse sentido, este trabalho busca, por meio de uma análise de redes e também comparando os enquadramentos dos tuítes publicados por influenciadores, políticos e jornais de referência, contribuir para o entendimento de como essas figuras têm ganhado cada vez mais relevância no debate político. / [en] During the pandemic, when most people were isolated in their homes, exchanging messages via WhatsApp and using social media was essential to stay informed. In this scenario, the digital influencer had a significant contribution to ensure that messages had better reach. Thus, they had great participation in the public debate and in the political role. In this sense, this work seeks, through network analysis and comparing the framing of tweets published by influencers, politicians, and newspapers, to contribute to the understanding of how these influencers have gained increasingly more relevance in the political debate.

This diploma thesis examines how the first, spring wave of the coronavirus pandemic and its associated aspects were presented by Czech media, specifically by the opinion sections of reputable mainstream online media in three three-days intervals in different phases of this period. Its main premise is that the way media refer to a social reality can significantly influence this reality, its theoretical part is therefore focused on the reciprocal relationship between media and society, mainly the social construction of reality and discourse, besides also describing the pandemic itself and the trends in the usage of media during the analysed period. The research itself was made using the discourse analysis method. The central chapter of the thesis presents key findings in ten subchapters focused on the main discursive tendencies, common language elements and social phenomena being referred to. The interference of the COVID-19 discourse with the ones about the government restrictions, economic development and the assumed Chinese origin of the virus was salient, the parallels with other diseases or historic events or eras were also common. Metaphors, neologisms, fallacies or metadiscourse reflections appeared in the analysed texts as well. The dynamics of the discourse that was varying depending on the...

Research question: How do service company managers believe the coronavirus pandemic has affected their leadership? Purpose: The intention of this study is to investigate managers with a leading role in service companies and how they believe their leadership has changed during the coronavirus pandemic. The purpose of this study is to see how they are consistent with the following theories in leadership during changing conditions and what current managers can learn from the coronavirus pandemic. Theories: Situational leadership II, involved leadership & leadership during crisis. Method: This study conducted a qualitative method, using interviews with managers of four service companies. The interview guide was constructed based on the above mentioned leadership theories. Result: Managers need to communicate clearly during a pandemic. Managers have expressed difficulty in remaining present and motivating employees during crises. Telecommuting has created opportunities for companies to save resources through reduced business travels.